The Goods and Services Tax Network (GSTN) has enabled the filing of Letter of Undertaking (LUT) for the Financial Year 2026–27 on the GST Portal. Taxpayers eligible to furnish LUT for making zero-rated supplies without payment of integrated tax can now submit Form GST RFD-11 for the upcoming financial year.
The option to select the relevant financial year, including 2025–26 and 2026–27, is now visible in the LUT filing module under User Services on the portal.
This facility will ensure timely compliance for exporters and suppliers undertaking zero-rated supplies, thereby facilitating seamless continuation of export-related operations without tax blockage. Taxpayers who have previously furnished LUT offline for earlier periods may upload the same, as required, during the filing process.
GSTN has advised all eligible registered persons to complete the LUT filing for FY 2026–27 well in advance to avoid any last-minute inconvenience.
For further assistance, taxpayers may contact the GST Helpdesk or refer to the resources available in the Help and Taxpayer Facilities section on the GST Portal.
Source from: https://a2ztaxcorp.net/wp-content/uploads/2026/02/GSTN-Update-09.02.2026.pdf
