LUT renewal date for exporters (FY 2027-28)
A Letter of Undertaking (Form RFD-11) lets exporters ship goods or services without paying IGST first. It is valid for one financial year, so a fresh one is needed before the first export after 1 April.
- Who it applies to
- Exporters, and suppliers to SEZ units, who export without paying IGST.
- When
- Before your first export of the new financial year; in practice, by 31 March.
- How often
- Once a year
- If you miss it
- Exports made without a valid LUT have to go out on payment of IGST, which you then claim back as a refund, tying up cash for weeks.
Every LUT date in this calendar
| For the period | Due date | For | Status |
|---|---|---|---|
| FY 2027-28 | 31 March 2027Wednesday | Monthly filers, Quarterly (QRMP) filers |
What to keep ready
- GST portal login with the authorised signatory's DSC or EVC
- Names and addresses of two witnesses
- Last year's LUT reference number
Frequently asked questions
When is LUT due in 2026-27?
Before your first export of the new financial year; in practice, by 31 March.
Who does LUT apply to?
Exporters, and suppliers to SEZ units, who export without paying IGST.
What happens if I miss LUT?
Exports made without a valid LUT have to go out on payment of IGST, which you then claim back as a refund, tying up cash for weeks.
Shown on the calendar for: monthly filers, quarterly (qrmp) filers.
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