LUT in GST For FY 25-26: Eligibility, Validity and Renewal Process

LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without having to pay taxes.

Purpose of LUT in GST

LUT is required when exporters want to make zero-rated exports under GST.

Benefits

• Exporters are not required to pay taxes on goods and services if they furnish the LUT under GST.

• It enables the taxpayer to retain a positive cash flow in the event of non-payment of tax and subsequent claim for refund.

• It ensures that exporters will have no difficulty getting a refund or returning to the income tax office if they pay IGST on exported goods or services.

Validity Period of LUT

Once a LUT is furnished, it is valid for the duration of one financial year.

LUT for FY 2025-26

The functionality to file LUT (Letter of Undertaking) for FY 2025-26 is available on GST Portal.

Eligibility

All registered taxpayers who were engaged in the export of goods or services, it is mandatory to provide a Letter of Undertaking (LUT) using the Form GST RFD-11.

How to file LUT on GST Portal?

Exporters can file LUT electronically on the GST Portal.

• First log in to the GST portal.

• Navigate to Services > User Services > Furnish Letter of Undertaking.

• Fill out the form (GST RFD-11) and submit it.

Note: LUT must be filed before exporting goods/services.

Documents for GST LUT registration

• Copy of GST Registration Certificate
• PAN of the business or proprietor.
• Authorized Signatory’s Aadhaar for verification.
• Proof of past export invoices, if any.
• Canceled cheque from associated bank account.

How to download LUT certificate?

After submitting the LUT, a LUT Certificate is issued.

Steps to Download:

• Log in to the GST Portal.

• Go to the Services tab and select User Services.

• Access View Submitted LUT and download the certificate.

The LUT Certificate serves as proof of LUT filing and exemption from IGST on exports.

FAQs