GST LUT validity and renewal — the 31 March deadline explained
A GST LUT is valid for exactly one financial year — 1 April to 31 March — and does not renew automatically. To keep exporting without paying IGST from the first day of the new financial year, you need to file a fresh LUT before 31 March. If you miss that date, invoices raised before your new LUT is filed can attract IGST liability.
Why LUTs expire every year
Rule 96A ties the LUT to a specific financial year, mirroring how several other GST compliances are structured around the fiscal year rather than a rolling 12-month period. There's no option to file an LUT that spans across two financial years in one submission.
What happens if you file mid-year
If you file an LUT partway through a financial year — say, in July instead of before 1 April — it's typically valid from the date of filing onward, not retrospectively. Export invoices raised earlier in that financial year, before the new LUT existed, may need to rely on whatever LUT or bond was in place at the time, or could attract an IGST liability if none was. See our guide on exporting without an LUT for what that looks like in practice.
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Check my eligibility →Renewing without disruption
Because the process takes about 10–15 minutes online, most exporters file their renewal LUT a few weeks before 31 March, rather than waiting until the deadline itself, to avoid any risk of a gap between financial years.
Multiple GSTINs, multiple LUTs
If your business holds more than one GSTIN — say, separate registrations in different states — each one needs its own LUT filed for the financial year. There's no single filing that covers every registration under one PAN; renewal has to be tracked per GSTIN.
Can I file next year's LUT before the current financial year ends?
Yes. The GST portal allows selecting the upcoming financial year from the dropdown before it begins, which is exactly how most exporters avoid any gap in coverage around 31 March.
This article is for general information only. For your specific situation, consult a practicing CA.
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