First I would say that all goods and services expoter need to submit LUT at Online Gst Portal if they want export thier goods and services without pay GST duty.
Second that goods and services expoter’s who don’t want submitting LUT at GST Portal.they have to need Pay GST and then claim Refund or Submit Bond with Bank Guarantee and export without payment of Goods and service tax.
FOLLOW SOME STEPS TO GENERATE ONLINE LUT
Login GST portal with user Id or Password
Go to Service > User Service > Furnish latter of undertaking (LUT)
Select applied for financial year. If you have any Previous LUT copy then you must be submitting there in PDF or JPEG format
When you will select financial year you will find a form and you have to fill this form with your business Name, business address, GST Number, Import export certificate
After filing business or firm detail there you need two witness who are employee of the business or may be related to the business or firm.
Fulfilled this information and submission LUT online an application Reference number (ARN) Would be generated and LUT would be deemed to be submitted and No need Physical document required to be submitted after this Jurisdictional Officer in department
Last thing LUT or IEC certificate copy must be accompanied by an invoice when you Export