LUT for FY 2025–26: Filing and Renewal

Introduction

Are you an exporter or supplying to Special Economic Zones (SEZs)? It’s time to renew or file your Letter of Undertaking (LUT) for FY 2025–26 to continue enjoying zero-rated exports without paying IGST.

The GSTN has activated LUT filing on the GST Portal, making the process simple and convenient. As your current LUT for FY 2024–25 expires on March 31, 2025, timely renewal is essential to avoid any disruption in your export benefits and compliance status.

Don’t risk delays in shipments or lose out on tax advantages—update your LUT now to keep your exports smooth and tax-free.

Need help with filing?
Thousands of exporters and SEZ suppliers trust IndiaFilings to handle their GST obligations efficiently.

Click below to file your LUT and stay compliant with ease.

GST Portal Now Live for LUT Filing for FY 2025–26

The Goods and Services Tax Network (GSTN) has officially enabled the option to file the Letter of Undertaking (LUT) for the Financial Year 2025–26 on the GST Portal.

All exporters and suppliers to Special Economic Zones (SEZs) must renew their LUT annually. The current LUT for FY 2024–25 is valid only until March 31, 2025. To continue exporting goods or services without paying IGST, you must file your LUT for FY 2025–26 either by March 31, 2025, or before making your first export/SEZ supply in the new financial year—whichever is earlier.

How to File Your LUT on the GST Portal:

Go to Dashboard
Navigate to Services > User Services > Furnish Letter of Undertaking
Select Financial Year 2025–26
Apply and Submit

Filing on time ensures uninterrupted export operations and continued tax benefits under GST

What is a Letter of Undertaking (LUT)?

A Letter of Undertaking (LUT) is a declaration that exporters and suppliers to Special Economic Zones (SEZs) submit under the Goods and Services Tax (GST) framework in India. By furnishing an LUT, businesses commit to exporting goods or services without paying GST, provided they receive export proceeds in convertible foreign exchange (or Indian rupees where permitted) within the stipulated period—typically three months.

The LUT is submitted online using Form GST RFD-11 on the GST Portal

Why Filing an LUT is Important

Filing a valid LUT is essential for businesses looking to export or supply to SEZs without paying Integrated GST (IGST) upfront. Without an LUT, exporters must choose one of the following less efficient alternatives:

Pay IGST upfront and claim a refund later: This approach can block working capital and delay cash flow.
Furnish an export bond: Bonds involve more paperwork, approvals, and higher compliance costs, making them less ideal for regular exporters

Who Should File an LUT?

Exporters: Businesses exporting goods or services outside India.
Suppliers to SEZs: Entities delivering goods or services to SEZ operations

Eligibility Criteria for LUT Filing

To file an LUT under GST, the following conditions must be met:

GST Registration: The applicant must be a registered taxpayer under GST.
Zero-Rated Supply: The goods or services must qualify as zero-rated under GST.
No Major Tax Prosecution: The applicant must not have been prosecuted for tax evasion exceeding ₹2.5 crore under CGST, IGST, or any prior tax law.
No Pending Refund Claims: Outstanding refund claims, if any, should be cleared before filing the LUT

Who is Not Eligible to File an LUT?

Entities under tax prosecution involving amounts over ₹2.5 crore.
Unregistered persons under GST

When to File the LUT

LUTs must be filed before initiating any exports or SEZ supplies in a financial year. Filing after March 31 of the current financial year may lead to unnecessary IGST payments or delays in shipments.

LUT Validity Period

An LUT is valid for one financial year from the date of filing. For example, the LUT for FY 2024–25 will expire on March 31, 2025. Exporters must renew the LUT each year to continue making zero-rated supplies without paying IGST

How to File Form GST RFD-11

To file your LUT for FY 2025–26:

Log in to the GST Portal
Go to Dashboard > Services > User Services > Furnish Letter of Undertaking (Form GST RFD-11)
Select Financial Year 2025–26
Complete and submit the form online

The deadline to file the LUT for FY 2025–26 is March 31, 2025

What Information is Required in an LUT Filing?

When submitting a Letter of Undertaking (LUT) on the GST Portal, it is important to fill in all required details accurately to ensure smooth processing and compliance. The key components to be provided include:

1. Financial Year Selection

Choose the relevant financial year for which you are furnishing the LUT—e.g., FY 2025–26.

2. Witness Information

You must provide the details of two independent witnesses, including:

Full Name
Address
Occupation

The witnesses should be trustworthy individuals capable of verifying the information and undertakings made in the LUT.

3. Self-Declaration

Carefully review and select the applicable self-declaration clauses provided in the form. This involves confirming your intent to:

Adhere to all applicable GST rules and provisions.
Fulfill export obligations (including timely receipt of foreign exchange).
Avoid defaulting on the terms stated in the undertaking

How to Furnish LUT for FY 2025–26 on the GST Portal

Timely submission of your Letter of Undertaking (LUT) ensures uninterrupted export operations and compliance with GST regulations. Follow these step-by-step instructions to file your LUT for FY 2025–26:

Step 1: Log in to the GST Portal

Visit www.gst.gov.in
Click ‘Login’ (top-right).
Enter your GSTIN, username, and password.
If prompted, verify using the OTP sent to your registered mobile number or email.

Step 2: Access LUT Filing Section

From the Dashboard, go to:
Services > User Services > Furnish Letter of Undertaking (LUT)

Step 3: Select the Financial Year

Choose ‘FY 2025–26’ from the dropdown under “LUT Applied for Financial Year.”
Upload Previous LUT (if applicable)
- File types: PDF or JPEG
- Max file size: 2 MB

Step 4: Fill in Application Details

Complete Form GST RFD-11:
- Tick all three self-declarations:
  - Export goods/services within 3 months of invoice or as extended by the Commissioner
  - Comply with GST laws
  - Pay IGST with 18% interest if export obligation isn’t met
Provide details of two independent witnesses (name, address, occupation).

Note: Witness details must match those on any previously submitted bond or bank guarantee.

Step 5: Review & Preview

Specify the Place of Filing.
Click ‘Save’ to preserve your input.
Use ‘Preview’ to verify the application before submission.

Once submitted, the application cannot be edited.

Step 6: Sign and Submit

Choose your signing method:

1. Digital Signature Certificate (DSC):
(Mandatory for Companies & LLPs)

Click ‘Sign and File with DSC’
Click ‘Proceed’ on the confirmation popup
ARN (Application Reference Number) will be generated

2. Electronic Verification Code (EVC):
(For sole proprietors and others)

Click ‘Sign and File with EVC’
Enter OTP sent to your registered mobile/email
Click ‘Proceed’ to complete submission
ARN will be generated

Step 7: Confirmation & Acknowledgment

A confirmation message with the ARN will appear.
ARN details will be sent via SMS and email.
Click ‘Download’ to save your acknowledgment receipt

Essential Reminders for LUT Filing

Annual Renewal Required:
Renew your Letter of Undertaking (LUT) every financial year to continue benefiting from IGST exemption on exports and SEZ supplies.
Filing Deadline:
Submit the LUT for FY 2025–26 by March 31, 2025, or before initiating any export or SEZ supply, whichever occurs earlier.
Accepted File Types & Size Limit:
Upload documents only in PDF or JPEG formats, with a maximum file size of 2 MB.
Witness Details:
Provide accurate name, address, and occupation details of two independent witnesses as required during filing.
Include ARN on Invoices:
Ensure the Application Reference Number (ARN) is mentioned on all applicable export and SEZ invoices to validate the tax exemption.
Maintain Proper Records:
Retain copies of all submitted documents and acknowledgment receipts for audit and future compliance purposes

Act Now with IndiaFilings for Hassle-Free LUT Filing!

Don’t risk delays in your export operations—ensure your Letter of Undertaking (LUT) for FY 2025–26 is filed on time. At IndiaFilings, we make the entire process simple and stress-free. Our experienced GST professionals will assist you with:

Preparing and submitting Form GST RFD-11
Uploading supporting documents
Meeting all compliance requirements on the GST Portal

Secure your IGST exemption and keep your export and SEZ activities running smoothly—get started with IndiaFilings today

About the Author

Rohan

Rohan is a skilled writer who excels at simplifying complex legal concepts into clear, practical guidance. Her articles equip entrepreneurs with the essential knowledge to confidently navigate business laws, helping them launch and manage their ventures successfully

May 31, 2025