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Yes. You can file RFD-11 at any time in the financial year, and it covers exports from the date of filing. Exports made before it may need condonation under Circular 37/11/2018-GST.
GST
Filing LUT in the middle of the year
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Provisions
Circular 8/2017-GST; Circular 37/11/2018-GST
Analysis
If your first export invoice is on 10 September, file the LUT on or before that date. Practitioners differ on whether an LUT covers earlier invoices in the same year, so check the live portal and keep the condonation route ready if needed.
Close
- File the LUT before raising the first export invoice.
- If invoices were raised earlier, list them.
- Request condonation for those invoices.
- Use the LUT for all later exports.
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