LUT Filing - Exporters take a note

 🚨 GST Update — LUT Filing for FY 2026-27 (Exporters Take Note)

Exporters supplying goods/services or SEZ supplies without paying IGST must renew their Letter of Undertaking (LUT) — Form GST RFD-11 every year. 📅 Key timeline — FY 2026-27 👉 Target filing date: on or before 31 March 2026 👉 LUT must be active before any export/SEZ supply is made Although the portal may open filing earlier, the operational requirement is clear — exports without a valid LUT can trigger tax payment obligations. 🔁 Annual validity rule • LUT is valid only for one financial year (1 April – 31 March) • Fresh LUT required every year to continue zero-rated supplies ⚠ Compliance impact if missed • IGST must be paid on exports • Refund claim required later • Temporary working capital blockage If LUT is filed after the year begins, validity generally applies from the filing date, not retrospectively. ✅ Best practice: File LUT early to ensure uninterrupted export billing and protect cash flow.