LUT under GST for FY 2026–27 – Filing Services by Care Corporates
Entrepreneurs and business leaders face barriers that can restrain growth and profit. Understanding and
implementing effective strategies is the key to overcoming obstacles and promoting your business towards success.
paying Integrated GST (IGST):This helps businesses maintain better cash flow and avoid refund procedures.
Under the Central Goods and Services Tax Act, 2017, businesses involved in exports must file LUT every financial year.
LUT Filing FY 2026–27:The previous LUT remains valid only until 31st March 2026, and a fresh LUT must be filed for the new financial year.
Risks of Not Filing LUT:If the LUT is not filed, exporters will be required to pay IGST on exports or SEZ supplies, which can affect working capital.
File LUT:The LUT filing requirement applies to various categories of exporters and suppliers involved in zero-rated supplies.
