Apply LUT for FY 2026-27 before Export Sales

IGST, taxpayers must file a Letter of Undertaking (LUT) for FY 2026-27 by March 31, 2026.

Here's what you need to know:

Purpose of LUT: LUT enables taxpayers to make zero-rated supplies, including exports and supplies to SEZ units, without paying IGST.

Validity of LUT: LUT is valid for one financial year; a fresh LUT must be filed every year.

Due Date: File LUT for FY 2026-27 by March 31, 2026, to ensure seamless zero-rated supplies from April 1, 2026.

Important Compliance Point: Submit LUT before undertaking zero-rated supplies; delays may require paying IGST first and claiming a refund later.

The GSTN has enabled online LUT filing for FY 2026-27 on the GST portal. Eligible taxpayers can file LUT in Form GST RFD-11 and make zero-rated supplies without paying IGST.