GST
When to file LUT each year
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Facts
An LUT is valid for the financial year for which it is filed. You must file a fresh RFD-11 for every financial year, ideally before the first export invoice of that year.
Provisions and law
- Circular 8/2017-GSTLUT available to all exporters except those prosecuted for evasion above ₹250 lakh; valid for the financial year; deemed accepted if not accepted within 3 working days
- Rule 96A, CGST Rules 2017Export under LUT or bond: goods to be exported within 3 months of invoice and payment for services received within 1 year, else tax with interest
Analysis
If your last LUT was for FY 2025-26, it expired on 31 March 2026. Any export invoice from 1 April 2026 without a new LUT is technically an export without LUT. Filing on or just before 1 April avoids the problem. Set a yearly reminder.
Conclusion
- Check View My Submitted LUTs on the portal for the current year.
- If missing, file RFD-11 for the year now.
- Update the LUT ARN printed on invoices.
- Diary it for the next 1 April.
A Savvy can do this for you
LUT filing RFD-11 for exporters
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