How long is an LUT valid, and when do you renew it?

A Letter of Undertaking (LUT) is what lets a registered exporter invoice foreign clients without IGST. The LUT lasts one financial year, and the first April invoice raised without a fresh LUT is a common slip for freelancers and agencies alike.¹³

The filing steps are in how to file an LUT on the GST portal. This guide covers what happens after: how long an LUT lasts, what its portal statuses mean, when to renew, what to do about gaps, and the situations that end an LUT early. The position is as of October 2026.¹⁴

What is LUT validity for export of services?

LUT validity is the period an LUT covers: the whole financial year in which the LUT is tendered. CBIC Circular No. 8/8/2017-GST (4 October 2017), para 2(b), says so expressly.¹

• Financial year: runs from 1 April to 31 March.¹
• Example coverage: an LUT filed for 2026-27 covers export invoices dated from 1 April 2026 to 31 March 2027.¹
• Year selection: when you file, FORM GST RFD-11 asks you to select the financial year the LUT is for.⁴
• Legal effect: CBIC Circular No. 40/14/2018-GST says an LUT is deemed accepted as soon as the acknowledgement with the Application Reference Number (ARN) is generated, so you can export from that point.²

The LUT is the basis of zero-rated export without IGST, so a gap in validity affects every invoice raised during the gap.³

Who does LUT renewal apply to?

LUT renewal applies to every registered person who exports services under an LUT and wants to keep doing so in the next financial year. Para 2(a) of Circular 8/8/2017-GST allows all registered persons to furnish an LUT, except those prosecuted for an offence where the tax evaded exceeds ₹250 lakh, who must furnish a bond.¹

Each new LUT repeats the self-declaration checkboxes and the details of two independent witnesses.⁴

How do you renew an LUT for a new financial year?

You renew an LUT by filing a fresh FORM GST RFD-11 for the new financial year before the first export invoice of that year. Rule 96A(1) of the CGST Rules requires the LUT to be furnished "prior to export".³

1. File FORM GST RFD-11 for the new financial year and download the acknowledgement with the ARN.⁴
2. Update the LUT reference line on your invoice template with the new ARN and date.
3. Check that the previous year's LUT now shows Expired and the new one shows Submitted or Approved under Services > User Services > View My Submitted LUTs.⁴
4. Put the next renewal in your calendar. See the export compliance calendar.

For most exporters this means filing in the first days of April, before invoicing for March work.³

What do the LUT statuses on the GST portal mean?

The GST portal shows one of seven statuses for an LUT in FORM GST RFD-11, from Submitted to Expired.⁴

The "Deemed Approved" status reflects the older three-working-day rule in para 2(e) of Circular 8/8/2017-GST.¹ If the officer later finds you were not eligible, the LUT can be rejected and is then treated as rejected from the start.²

What is the LUT renewal timeline?

The LUT renewal timeline follows the financial year: file before the first export invoice dated on or after 1 April, and the old LUT shows Expired once 31 March passes.¹³⁴

The portal FAQs do not say whether an LUT for the next financial year can be filed before 1 April. If you plan to file in March, check what the form allows when you select the year.⁴

What happens if you invoice before renewing your LUT?

If you invoice before renewing, you have two options, and the right one depends on how many invoices are involved and how your jurisdictional officer approaches it.⁵⁶

• Condonation: file the LUT now. CBIC Circular No. 125/44/2019-GST, para 44, says the substantive benefit of zero rating should not be denied where exports are established, and the delay in furnishing the LUT may be condoned and export under LUT allowed on an ex post facto basis, depending on the facts.⁵ This is discretionary.
• IGST paid: treat those invoices as exports on payment of IGST and claim a refund. Section 16(4) of the IGST Act allows notified persons and supplies to export on payment of integrated tax and claim it back.⁶ See export of services without an LUT.

Discuss the choice with a chartered accountant (CA) if more than a couple of invoices are affected.

Can an LUT end before the financial year is over?

Yes. An LUT can end early in three situations: withdrawal for non-payment, a new GSTIN, or the officer disabling LUT filing.¹³⁴

• Withdrawal for non-payment: under rule 96A(1)(b), if payment for an exported service does not arrive in convertible foreign exchange, or in rupees where the RBI permits, you must pay the tax with interest within fifteen days after the deadline.³ The deadline is one year from the invoice date, or the FEMA realisation period including any RBI-permitted extension if that is later, or a longer period the Commissioner allows.³ If you fail to pay, rule 96A(3) and (4) provide for withdrawal of export under LUT and its restoration once you pay. Para 2(b) of Circular 8/8/2017-GST adds that exports during the withdrawal must be on payment of IGST or under bond with bank guarantee.¹³ Both texts are worded for goods not exported in time, but CBIC Circular 125/44/2019-GST, para 45, says the same principle on extensions should be followed for services.⁵
• New GSTIN: the portal FAQs say a taxpayer assigned a new GSTIN must file a fresh LUT for the new GSTIN for the remaining part of the financial year.⁴
• Filing disabled: an LUT processing officer may disable LUT filing for a taxpayer. You are informed by SMS and email and must ask the officer directly to enable it again.⁴

Any of these can leave you invoicing without cover, so check the portal status when something changes.

What are the common mistakes with LUT renewal?

The common mistakes with LUT renewal are forgetting the April filing, keeping an old ARN on invoices, and assuming an expired LUT no longer matters.¹³

• Missing April: raising the first invoice of the year before filing, when rule 96A requires the LUT prior to export.³
• Old ARN on invoices: leaving last year's reference on the template after renewal.
• Forgetting the old LUT: the rule 96A obligation runs from each invoice's date, not from the LUT's financial year.³ For example, a web agency that issued an export invoice on 20 March 2026 under its 2025-26 LUT is still bound to pay the tax with interest if the client never pays within the rule 96A period, even after that LUT shows Expired.³
• One LUT for two GSTINs: each new GSTIN needs its own LUT.⁴

Keep each year's acknowledgement with your export records. If your situation involves several GSTINs, a withdrawn facility or a gap in cover, confirm the treatment with a CA before filing refunds for that period.