Functionality to opt in for composition scheme and for furnishing Letter of Undertaking (LUT) has been made available for FY 2021-22 in the Dashboard of taxpayers at GST Portal. The eligible taxpayers, who wish to avail the same may furnish the same on the GST portal.

The LUT option can be accessed at: Dashboard > Services > User Services > Furnishing Letter of Undertaking (LUT).

The facility to opt for composition levy can be accessed at: Dashboard > Services > Registration > Application to Opt for Composition Levy.