GSTN Enables Online LUT Filing for FY 2026-27 on GST Portal

The Goods and Services Tax Network (GSTN) has enabled online filing of Letter of Undertaking (LUT) for the financial year 2026-27 on the GST portal. This will help registered taxpayers who are eligible to file LUT in Form GST RFD-11 and make zero-rated supplies without payment of IGST as per the conditions given under GST law.

A Letter of Undertaking (LUT) is a declaration filed by a registered person to the GST department. It allows export of goods or services or supply of goods/services to SEZ units and developers without paying IGST. LUT is important because it helps exporters and SEZ suppliers to avoid paying tax first and then waiting for refund which sometimes takes time and blocks working capital.

As per Rule 96A of the CGST Rules, 2017, eligible taxpayers are required to file LUT at the beginning of every financial year if they plan to export or supply to SEZ without IGST payment. Once LUT is filed, the taxpayer can do such supply without charging IGST on the invoice.

There is no fixed last date given in the law for filing LUT but it must be filed before making any zero-rated supply in FY 2026-27. In practice, it is better to file it on or before 31 March 2026 so that exports can start smoothly from the first day of the new financial year.

The GST portal has also mentioned some key instructions for filing LUT. Taxpayers have to select FY 2026-27 while filing, accept all the prescribed conditions through checkboxes, and fill details of two independent witnesses. The LUT should be signed using the Primary Authorised Signatory or Authorised Signatory.

This update is expected to make compliance easier for exporters and SEZ suppliers. It will also reduce last minute problems and help businesses to continue their exports and SEZ supplies without interruption.

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