Quick Summary
The GST Portal has now enabled the functionality to file the Letter of Undertaking (LUT) for the Financial Year 2025-26. Exporters and suppliers to Special Economic Zones (SEZ) must renew their LUT annually, as the existing LUT for FY 2024-25 will expire on March 31, 2025. Why Filing LUT is Crucial A valid LUT allows businesses to export goods or services and supply to SEZs without the payment of Integrated Goods and Services Tax (IGST). Without an LUT, taxpayers must either: Pay IGST upf
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FAQ :
Filing an LUT allows businesses to export goods or services and supply to Special Economic Zones (SEZs) without having to pay Integrated Goods and Services Tax (IGST) upfront.
Exporters and suppliers to Special Economic Zones (SEZs) need to file an LUT for the Financial Year 2025-26.
The existing LUT for FY 2024-25 will expire on March 31, 2025.
Without a valid LUT, taxpayers must either pay IGST upfront and claim a refund later, or furnish an export bond, which increases compliance efforts.
Log in to the GST Portal, navigate to Services > User Services > Furnish Letter of Undertaking, select FY 2025-26, upload the previous LUT, fill in details, and submit the application.
Upon submission, the GST portal generates an Application Reference Number (ARN), which serves as the LUT number and must be included on invoices for exports and SEZ supplies made without IGST payment.
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