{"id":1423,"date":"2025-03-10T17:07:14","date_gmt":"2025-03-10T11:37:14","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1423"},"modified":"2025-06-26T15:55:46","modified_gmt":"2025-06-26T10:25:46","slug":"lut-in-gst","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/","title":{"rendered":"LUT in GST For FY 25-26: Eligibility, Validity and Renewal Process"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-in-GST-1-1024x538.png\" alt=\"\" class=\"wp-image-1665\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-in-GST-1-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-in-GST-1-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-in-GST-1-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-in-GST-1.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without having to pay taxes.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Purpose_of_LUT_in_GST\" >Purpose of LUT in GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Benefits\" >Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Validity_Period_of_LUT\" >Validity Period of LUT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#LUT_for_FY_2025-26\" >LUT for FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Eligibility\" >Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#How_to_file_LUT_on_GST_Portal\" >How to file LUT on GST Portal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Documents_for_GST_LUT_registration\" >Documents for GST LUT registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#How_to_download_LUT_certificate\" >How to download LUT certificate?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#Steps_to_Download\" >Steps to Download:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/lut-in-gst\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purpose_of_LUT_in_GST\"><\/span>Purpose of LUT in GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>LUT is required when exporters want to make zero-rated exports under GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits\"><\/span>Benefits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exporters are not required to pay taxes on goods and services if they furnish the LUT under GST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It enables the taxpayer to retain a positive cash flow in the event of non-payment of tax and subsequent claim for refund.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Validity_Period_of_LUT\"><\/span>Validity Period of LUT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Once a LUT is furnished, it is valid for the duration of one financial year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LUT_for_FY_2025-26\"><\/span>LUT for FY 2025-26<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The functionality to file LUT (Letter of Undertaking) for FY 2025-26 is available on GST Portal.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"452\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-1024x452.png\" alt=\"\" class=\"wp-image-1424\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-1024x452.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-300x132.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT-768x339.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/LUT.png 1491w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility\"><\/span>Eligibility<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_file_LUT_on_GST_Portal\"><\/span>How to file LUT on GST Portal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Exporters can file LUT electronically on the GST Portal.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First log in to the GST portal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigate to Services &gt; User Services &gt; Furnish Letter of Undertaking.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fill out the form (GST RFD-11) and submit it.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Note: LUT must be filed before exporting goods\/services.<\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_for_GST_LUT_registration\"><\/span>Documents for GST LUT registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Copy of GST Registration Certificate<\/li>\n\n\n\n<li>PAN of the business or proprietor.<\/li>\n\n\n\n<li>Authorized Signatory\u2019s Aadhaar for verification.<\/li>\n\n\n\n<li>Proof of past export invoices, if any.<\/li>\n\n\n\n<li>Canceled cheque from associated bank account.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_download_LUT_certificate\"><\/span>How to download LUT certificate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>After submitting the LUT, a LUT Certificate is issued.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_Download\"><\/span>Steps to Download:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Log in to the GST Portal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Go to the Services tab and select User Services.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Access View Submitted LUT and download the certificate.<\/li>\n<\/ul>\n\n\n\n<p>The LUT Certificate serves as proof of LUT filing and exemption from IGST on exports.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1741603506968\"><strong class=\"schema-faq-question\">Who will issue LUT under GST?<\/strong> <p class=\"schema-faq-answer\">LUT is issued by the taxpayer themselves by filing Form RFD-11 online on the GST portal.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1741603526741\"><strong class=\"schema-faq-question\">When to apply LUT?<\/strong> <p class=\"schema-faq-answer\">Letter of Undertaking must be applied before making any zero-rated supplies (exports, SEZ supplies, or deemed exports) without IGST payment.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1741603540059\"><strong class=\"schema-faq-question\">What is the renewal date for LUT?<\/strong> <p class=\"schema-faq-answer\">LUT must be renewed annually before expiry to continue exporting without IGST payment.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1665,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>LUT in GST For FY 25-26: Eligibility, Validity and Renewal Process - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"LUT for FY 2025-26 is available! 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