Functionality to file LUT (Letter of Undertaking) for FY 2025-26 is now available on GST Portal

The GST Portal has activated the functionality to file the Letter of Undertaking (LUT) for the Financial Year 2025-26. A LUT is essential for exporting goods or services and for making supplies to Special Economic Zones (SEZ) without payment of IGST. It must be renewed annually, and the current LUT for FY 2024-25 will expire on 31st March 2025.

Source : GST Portal