For Indian exporters, renewing the LUT is an annual compliance requirement to maintain zero-rated exports without payment of IGST. The Letter of Undertaking (LUT) remains valid for one financial year, and not renewing it may result in loss of export benefits. As the GST portal is now fully online, the LUT renewal process is straightforward.
What Is LUT Renewal and Why Is It Required Every Financial Year?
Letter of Undertaking (LUT) is a document used under Goods & Services Tax (GST) to export goods or services without the payment of IGST. An LUT filed during a particular financial year is only valid for the relevant year – it expires on 31 March. So, you need to file a fresh LUT for each financial year through Form GST RFD-11.
By filing an LUT every year, you can continue to supply goods or services at zero rate and there’s no need to pay IGST and later claim a refund. If you are new to GST, understand GST registration eligibility and thresholds before you start exporting.
What Is the Procedure for Renewing a LUT Under GST?
LUT registration process is completed online on the GST portal and the time taken to complete is only a few minutes. You should have valid login credentials and, most importantly, you should choose the right financial year. If you need help with related filings, you can also review GST return filing services.
How to Renew LUT in GST Portal: Step-by-Step
- Login to GST Portal – Visit gst.gov.in and log in using your username and password. Confirm that your GSTIN is active and the authorised signatory information is accurate.
- Go to Furnish LUT – Under Services > User Services > Furnish Letter of Undertaking (LUT), this will lead you to the service for filing LUT.
- Select Financial Year – Pick the relevant financial year from the drop-down menu (e.g., 2026-27). Choosing an incorrect year is a frequent error that can result in rejection.
- Fill Form GST RFD-11 – GST RFD-11 form is available on screen. Fill in the details like GSTIN, name, address, and export details.
- Upload Documents and Declaration – Upload supporting documents if asked for and complete the self-declaration undertaking.
- Sign and Submit – Sign with DSC or EVC. Submit the form. ARN is instantly generated.
- Download Acknowledgement – Download the ARN and the LUT certificate to save as a record.
The LUT renewal process under GST can be easily completed with the given step-by-step process. You can rely on Foxtax to file on your behalf.
Documents Required for LUT Renewal and Common Mistakes to Avoid
While the portal does not always require extensive documentation, keep the following ready:
- GSTIN
- PAN of authorised signatory
- Previous LUT ARN (if issued earlier)
- Bank account details
- IEC
Common mistakes include selecting the wrong financial year, using an expired DSC, or missing the declaration. If you need help with IEC registration or an IEC code renewal, Foxtax can assist. You can also read the Import Export Code registration guide for a complete checklist.
What Is the Last Date to File the LUT for FY 2026-27?
There is no statutory last date for LUT renewal as such, but you need to get an LUT filed before your first zero-rated export within that FY. The FY LUT window is generally available on the portal around 1st April. File your LUT as early as possible, i.e., before the first export within an FY for FY 2026-27. For related deadlines, see GST return filing deadlines explained.
Is There Any Due Date for LUT in GST?
GST law does not specify any due date. Though, since the LUT has validity for a year, it needs to be renewed before every first export of that year. You can file and use it for remaining exports in the same year. Late GST filings, however, can attract penalties; read the GST late fees guide if any other GST due date is missed.
How Long Is a LUT Valid For?
LUTs are only valid for 1 financial year (1st April to 31st March). They become invalid at the end of the year and cannot be used for the next year. You will need to renew each year. Exporters can also refer to the GST export compliance guide for zero-rated supply rules.
Are There Any LUT Renewal Charges?
LUT GST renewal filing on the GST portal is free of cost. The government does not charge any amount for LUT registration filing. If you appoint any consultant or agent like Foxtax for the LUT GST renewal filing, a cost of service for the work exists. Foxtax offers LUT renewal and GST filing plans at an affordable price. You can also explore options with an online tax consultant if you need broader support.
How to Download LUT Certificate from GST Portal
Once filed successfully, an ARN will be generated in the portal. To download your LUT certificate, log in to the portal, go to Services > User Services > View Additional Notices/Orders, or go to your dashboard and under the “LUT” section, view and download your acknowledgment as a PDF, which serves as proof. Keep it with your GST compliance records.
How to Apply for LUT in GST Online for the First Time (GST LUT Registration)
New registration and first-time filing follow the same process as GST LUT registration and GST LUT filing. Go to Services > User Services > Furnish Letter of Undertaking. A valid GSTIN is a must for this process, but ARN is not a must for first-time filing of LUT, unlike LUT GST renewal. If you are registering your business for GST, start with GST registration or the complete GST registration guide. New exporters may also benefit from exploring business registration options before applying.
Final Checklist for LUT Renewal
- Check that GSTIN is activated and login details are working.
- Choose the financial year (e.g., 2026-27).
- Complete Form GST RFD-11 properly.
- Upload the documents if needed.
- Sign using DSC or EVC.
- Download and store the ARN and LUT certificate.
LUT renewal is a simple but important task that must be done by the exporter every year. Renew on time to ensure instant export without IGST block under zero-rated exports. Foxtax is a GST compliance expert and can expedite your LUT renewal process so that you can totally stay engaged in your export business.
FAQ
Is LUT renewal mandatory every year?
Yes, an LUT can only be used for one financial year. You are required to reapply for an LUT before your first export each year.
Can I renew LUT after expiry?
Yes, you can submit a new LUT for the current financial year after it has started. There is no penalty, but IGST may be levied on exports without a valid LUT.
What happens if I export without a valid LUT?
IGST is payable at the time of export invoice and you have to get a refund of the same, which blocks your working capital. Don’t forget to renew your LUT before time.
How can Foxtax help with LUT renewal?
Foxtax can support you from preparing your files for submission, to filling the application for the renewal of LUT, and downloading the certificate. Please contact us today for a seamless experience.