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How to renew letter of undertaking (LUT) on the GST portal? Process and documents required
A Letter of Undertaking (LUT) can be renewed on the GST portal. Here is a step-by-step guide on how to renew an LUT certificate.
For Indian exporters, staying compliant with tax regulations is just as important as finding global customers. One key requirement under the GST framework is the letter of undertaking (LUT), which allows businesses to export goods or services without paying IGST upfront. A valid LUT helps maintain healthy cash flow and ensures uninterrupted shipments.
Just like the Importer Exporter Code (IEC) is vital for international trade, renewing your LUT is key to tax-free exports. timely renewal of your LUT is crucial for seamless, tax-free exports.
In this blog, we break down what an LUT is, why renewal matters, the documents you need, and how to renew it on the GST portal.
Just like the Importer Exporter Code (IEC) is vital for international trade, renewing your LUT is key to tax-free exports. timely renewal of your LUT is crucial for seamless, tax-free exports.
In this blog, we break down what an LUT is, why renewal matters, the documents you need, and how to renew it on the GST portal.
What is letter of undertaking (LUT)?
A letter of undertaking (LUT) is a declaration filed by Indian exporters under GST, allowing them to export goods or services without paying Integrated GST (IGST) upfront. Instead of blocking capital and applying for refunds later, exporters can ship tax-free, improving cash flow and operational efficiency. Filing an LUT is mandatory for zero-rated supplies and can be done easily online. It’s a simple yet useful step in ensuring smoother, faster, and more cost-effective export processes.1
Documents required for LUT renewal
Some of the documents required for renewal of LUT are:
● Renewal of LUT covering Letter
● GST certificate
● Copy of the previous LUT
● Form GST RFD-11
● Copy of no due declaration and no prosecution declaration
● ARN acknowledgement copy.2
Why renew LUT?
An LUT is valid for one financial year only. Once the financial year ends on March 31, exporters must renew the LUT to continue exporting without paying IGST upfront. Here’s why LUT renewal is necessary:
● Ensures uninterrupted exports without upfront IGST payment
● Prevents delays in cash flow and simplifies the export process
● Maintains compliance record with GST authorities.3
How to renew letter of undertaking (LUT): Step-by-step process
Here’s a detailed guide on how to renew LUT in GST portal:
Step 1: Log in to the GST portal:
Visit the GST portal and log in using your credentials (username and password).
Step 2: Navigate to LUT application:
Go to Services > User Services > Furnish Letter of Undertaking (LUT). If you’ve already filed LUT in previous years, you’ll see previous submissions listed there.
Step 3: Select the financial year:
Choose the financial year for which you want to renew the LUT—e.g., 2025–26. This is crucial to ensure your application is valid for the upcoming export period.
Step 4: Upload documents:
You will be prompted to attach supporting documents like the previous LUT, GST certificate, PAN, etc. Ensure all documents are in PDF format and within the specified size limits.
Step 5: Fill the declaration:
Tick the checkboxes to declare that you will export within the permitted time, comply with GST laws, and pay applicable tax with interest if obligations are not met.
Step 6: Add witness details:
Add the names and addresses of two witnesses. This is mandatory and must be accurate for the LUT to be considered valid.
Step 7: Sign and submit:
Use either Digital Signature Certificate (DSC) or EVC (OTP via Aadhaar) to sign the application. Click “Submit.”
Step 8: Download the acknowledgment:
Once submitted, an acknowledgment number will be generated. You can also download the approved LUT from the portal for record-keeping.4
Conclusion
Renewing your LUT each financial year is a simple yet essential step in ensuring smooth, tax-free export operations. It helps maintain compliance, avoids delays, and frees up working capital—allowing you to focus on growing your global business. With a valid LUT in place, you can plan shipments with confidence and keep your export processes efficient and uninterrupted.
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Use the dashboard to understand regulatory requirements for your business and get support from third-party service providers to obtain necessary documents. Export Navigator is available to all Indian exporters, including those not registered on Amazon.
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If you are a business owner and you want to sell your products to the world, Amazon Global Selling enables you to list and sell ‘Made in India’ products on 18 Amazon global marketplaces. As an e-commerce export program, Amazon Global Selling provides support and guidance at every step of your export journey, connecting you to Amazon’s Service Provider Network for tailored compliance, payments, and logistics support.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Frequently Asked Questions
1. What are the legal provisions for LUT renewal?
As per circular no. 8/8/2017 of GST para 2(b), LUT is valid for the financial year in which it is submitted.5
2. Is there any extension for LUT?
There is no extension for LUT.
3. Can we claim a refund without LUT?
Export of goods without paying IGST can only be done under cover of an LUT or a bond. In this case, any taxes on inputs/input services will be available for refund.
4. How many days does it take to approve LUT renewal?
After LUT by GST is filed successfully, the system generates ARN and acknowledgment. You will be informed about successful filing via SMS on the registered number and email, and can also download the acknowledgment as a PDF.
5. Is it mandatory to renew LUT?
Yes, LUT is valid only for one financial year. Every exporter must renew the LUT on or before March 31 to continue exporting without paying IGST.
6. What is the validity of LUT?
The LUT is valid from the date of filing till March 31 of that financial year. It must be renewed at the start of every new financial year.
Published on February 25, 2023.
Updated on August 05, 2025
Sources:
1. https://www.skydo.com/blog/all-you-need-to-know-about-lut-for-tech-service-export
2. https://www.kanakkupillai.com/learn/file-and-renew-your-lut/
3. https://ebizfiling.com/blog/lut-renewal-fy-2025-26-gst-exporters-checklist/
4. https://www.indiafilings.com/learn/how-to-file-and-renew-your-lut/
5. https://cbic-gst.gov.in/pdf/Final_Master_circular_LUT_Bond_04102017.pdf
Updated on August 05, 2025
Sources:
1. https://www.skydo.com/blog/all-you-need-to-know-about-lut-for-tech-service-export
2. https://www.kanakkupillai.com/learn/file-and-renew-your-lut/
3. https://ebizfiling.com/blog/lut-renewal-fy-2025-26-gst-exporters-checklist/
4. https://www.indiafilings.com/learn/how-to-file-and-renew-your-lut/
5. https://cbic-gst.gov.in/pdf/Final_Master_circular_LUT_Bond_04102017.pdf
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*Map not to scale. The map has been used for design and representational purpose only, it does not depict the geographical boundaries of the country. These do not conform to the external boundaries of India recognized by the Survey of India.
*Map not to scale. The map has been used for design and representational purpose only, it does not depict the geographical boundaries of the country. These do not conform to the external boundaries of India recognized by the Survey of India.
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