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

Mitali | Last updated: 02 July 2025

Save Share

Quick Summary

A Letter of Undertaking (LUT) allows exporters under GST to ship goods or services without upfront tax payment, preserving cash flow. For the financial year 2025-26, the LUT filing functionality is now open on the GST portal. All registered taxpayers involved in exporting goods or services must submit this declaration via Form GST RFD-11 before commencing exports.

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 taxe

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Articles Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

38 Views Comment Share GST Report

About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

View Articles

Comments :

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

You have reached your daily limit of 2 Free Articles

Why Upgrade to CCI PRO?

Mitali

Related Articles

Popular Articles

Trending Online Classes

Browse by Category