GSTN Update: The functionality to file a Letter of Undertaking (LUT) for the Financial Year 2025-26 is now LIVE on the GST Portal!
Why File LUT
It's a pre-condition for exporting goods/services or supplying to SEZ without paying GST.
A valid LUT is mandatory for exports/supply to SEZ without GST and must be renewed annually.
What Happens If LUT Isn't Filed
Without LUT, exports & SEZ supplies will require payment of IGST.
Use of ITC (or cash liability if ITC isn't available) or furnishing an export bond will be necessary.
Key Reminder:
LUT for FY 2024-25 expires on 31-03-2025.
Steps to File LUT:
Login to GST Portal
Go to Dashboard > Services > User Services > Furnish Letter of Undertaking
Select FY 2025-26
Attach previous year's LUT & fill relevant details
Complete checkboxes & File
Note: The LUT number is the ARN of the application and must be mentioned on invoices for exports and SEZ supplies made without IGST payment
