LUT Renewal Deadline Calculator
Exporting under zero-rating? Don't let your LUT expire. Find your exact renewal deadline to avoid paying IGST upfront on your exports.
Your LUT Renewal Deadline
31 March 2026
For Financial Year 2026-27
Action Required
You must file your LUT on the GST portal before this date to ensure continuous zero-rated exports starting April 1st.
Frequently Asked Questions
Understanding LUT Rules and Deadlines.
What is a Letter of Undertaking (LUT) in GST?
A Letter of Undertaking (LUT) allows registered exporters to export goods or services without paying IGST upfront. It acts as a guarantee that the exporter will fulfill the export requirements.
When does an LUT expire?
An LUT is valid for only one financial year. Regardless of when you apply during the year, it automatically expires on the 31st of March of that financial year.
When is the deadline to renew my LUT?
You must apply for a new LUT for the upcoming financial year before the 31st of March of the current financial year. E.g., for FY 2026-27, you must file the LUT on or before 31 March 2026.
What happens if I export without a valid LUT?
If you export goods or services without a valid LUT, it will be treated as a normal domestic taxable supply. You will be forced to pay IGST on the export invoice and then claim a refund later, which blocks working capital.
Can I backdate an LUT application?
No, an LUT cannot be filed retroactively. If you miss the deadline and make an export on April 1st, you must pay IGST for that specific invoice if the LUT is filed on April 2nd.
How do I apply for an LUT?
You can apply online on the GST Portal by navigating to Services > User Services > Furnish Letter of Undertaking (LUT). You will need to provide the details of two independent witnesses.
Are all exporters eligible for LUT?
Most exporters are eligible. However, if an exporter has been prosecuted for tax evasion exceeding ₹2.5 Crores under the CGST Act or the IGST Act, they are ineligible and must export on payment of IGST.
Is LUT applicable to SEZ supplies?
Yes, supplying goods or services to a Special Economic Zone (SEZ) developer or unit is considered a zero-rated supply, and you can supply them without payment of IGST under cover of an LUT.
Do I need a physical signature for the LUT?
No, the LUT application (Form GST RFD-11) is filed digitally on the GST portal and verified using DSC (Digital Signature Certificate) or EVC (Aadhaar OTP).
Does the GST officer need to approve the LUT manually?
Normally, the system auto-acknowledges the LUT filing and generates an ARN (Application Reference Number), which serves as immediate proof of your active LUT status.