Step-by-step guide to renew your Letter of Undertaking (LUT) on the GST portal. Learn deadlines, eligibility, documents required, and common mistakes to avoid.

What is an LUT and why does it matter?

A Letter of Undertaking (LUT) lets exporters supply goods or services without paying IGST on exports. Without a valid LUT, you must pay IGST upfront and claim a refund later — which blocks working capital for weeks.

Every LUT is valid for one financial year (April 1 to March 31). You must renew it at the start of each FY.

Who is eligible to file an LUT?

Any registered GST taxpayer making zero-rated supplies can file an LUT, except those who have been prosecuted for tax evasion of ₹2.5 crore or more under GST or any earlier law.

Documents you need

GSTIN and login credentials for the GST portal
PAN of the business
Two witnesses with their names, addresses, and occupations
Digital Signature Certificate (DSC) or EVC for verification

Step-by-step: Filing LUT on the GST portal

Log in to gst.gov.in
Navigate to Services → User Services → Furnish Letter of Undertaking (LUT)
Select the financial year (e.g., 2025-26)
If you filed an LUT last year, upload the previous LUT PDF
Tick the three self-declarations (export within 3 months, GST law compliance, IGST payment if conditions not met)
Add details of two independent witnesses
Sign with DSC (mandatory for companies/LLPs) or EVC (proprietors)
Download the ARN acknowledgement — this is your proof of filing

When should you renew?

File your LUT before April 1 of each financial year. If you miss it, every export invoice raised before filing must include IGST — which you then have to claim back as a refund.

Common mistakes to avoid

Waiting until the last week of March — the portal often slows down
Using related-party witnesses — witnesses must be independent
Forgetting to download the ARN PDF — keep it with your invoice records
Not updating invoice templates with the new LUT number and date

How Zolance helps

Zolance tracks your LUT validity automatically, sends renewal reminders 60/30/15 days before expiry, and stamps every export invoice with the correct LUT number and ARN. Try the free LUT checker to see your current status.

FAQs

Is the LUT free?

Yes, filing an LUT on the GST portal has no government fee.

What happens if I export without a valid LUT?

You must pay IGST on the invoice and claim a refund later through RFD-01.

Can I file LUT mid-year?

Yes, but it only covers exports made after the filing date.

LUT Renewal Guide for Indian Exporters (FY 2025-26)