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[Music] what is LUT filing this is the undertaking letter that must be filed by the business entities it must be filed by those businesses those who deal in export of moods to foreign countries it is a letter of undertaking in GST RFD eleven form this form is available at the common portal of the GS 10 it has introduced to facilitate exports without the payment of a GST before this form or undertaking was introduced exporting houses had to manually submit the filled and sign RF 11 on business letterhead on duplicate to the following one copy of this to the jurisdictional deputy or assistant commissioner who has the jurisdiction over the place where the business entity is located it is a place where the verification of the export document happens through IC 8 medium and one copy was to be submitted to the customs clearing Authority along with the export documents due to this process of excise duties exporters had to spend a lot of their time and money but now the export process has been