GSTN Update: LUT Filing for FY 2026-27 Now Live on GST Portal; Check Details and Step-by-Step Guide

GSTN Update: LUT Filing for FY 2026-27 Now Live on GST Portal; Check Details and Step-by-Step Guide

The Goods and Services Tax Network (GSTN) has now enabled the filing of Letter of Undertaking (LUT) on the GST Portal for the Financial Year 2026-27 (Assessment Year 2027-28). The GST Department has added the option to select the relevant financial year, including 2025-26 and 2026-27, on the GST portal.

Taxpayers generating zero-rated supplies without payment of integrated tax are now eligible to furnish LUT by filling in Form GST RFD-11 for the upcoming financial year.

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The GSTN has suggested all registered and eligible taxpayers finish filing LUT (Letter of Undertaking) for the Financial Year 2026-27 well in advance in order to avoid last-minute hustle and inconvenience.

Here are the simple steps following which taxpayers can file a Letter of Undertaking (LUT) for export of goods or services at the GST Portal:

Step 1. Visit the GST Portal at www.gst.gov.in.
Step 2. Log in to the GST Portal with valid credentials.
Step 3. Click the Services > User Services > Furnish Letter of Undertaking (LUT) command.
Step 4. Form GST RFD-11 will be displayed on the screen. Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.
Step 5. Fill in all the relevant information in the form.
Step 6. In case you think you will need to leave the form in the middle, you can save the form and retrieve it later; click the SAVE button to save the form.
Step 7. To retrieve the saved application later, you can navigate to Services > User Services > My Saved Applications.
Step 8. Click the PREVIEW button to preview the form.

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For detailed steps, taxpayers can visit the link – Click Here