GST LUT Filing

Eligibility & Validity

Most businesses are eligible for the LUT facility, but there are strict rules regarding its timing and status:

Who Can File: Any registered person looking to export goods/services or supply to an SEZ (Special Economic Zone).
The Restriction: You cannot file an LUT if you have been prosecuted for tax evasion exceeding ₹2.5 Crores. In such rare cases, you must furnish a Bond with a Bank Guarantee instead.
Validity: An LUT is valid for one financial year only. It expires every year on March 31st.
The 2026 Deadline: For the upcoming FY 2026-27, the portal is already active. You must file your new LUT by March 31, 2026, to ensure your exports in April are not hit with upfront tax.

Filing the document is just the first step; you must meet these post-filing obligations to keep the benefit:

Goods: Must be exported within 3 months from the date of the export invoice.
Services: Payment must be received in convertible foreign exchange (or Indian Rupees where permitted by RBI) within 1 year from the invoice date.
Failure to Comply: If you miss these deadlines, you are liable to pay the IGST along with 18% interest within 15 days of the deadline expiring.

The process is 100% digital on the GST Portal:

Navigate: Log in and go to Services > User Services > Furnish Letter of Undertaking (LUT).
Select Year: Choose 2026-27 from the dropdown menu.
Upload Previous LUT: If you had one for the previous year, upload the PDF (max 2MB).
Witnesses: Provide the name, address, and occupation of two independent witnesses (no physical documents needed for them).
Sign: Authenticate the form using DSC (mandatory for Companies/LLPs) or EVC (OTP for Proprietors/Partners).

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