Validity of Letter of Undertaking (LUT)

[Venukumar HJ]

Dear All,

Please clarify me.

We are having letter of undertaking valid up to 30th June 2018. I read some where 2017-18 LUT is valid up to 31st March, 2018. for the year 2018-19, we have to apply for new LUT in April 2018 itself, still our old LUT valid till 30th June 2018.

Thanks,

Regards,

Venu

AI Summary

LUT Validity Clarified: Renew Annually for GST; Use Online Portal for Application, Manual Only if Unavailable A participant inquired about the validity of a Letter of Undertaking (LUT) for GST purposes, questioning if their LUT, valid until June 30, 2018, required renewal by April 2018 for the 2018-19 financial year. Responses advised applying afresh if possible, especially online, as manual filing is only necessary if the online portal is unavailable. A circular from the Central Board of Indirect Taxes and Customs clarified that LUTs are accepted upon generation of an Application Reference Number (ARN) without needing physical submission. The LUT is valid for one financial year, and issues with validity dates should be addressed with the grievance cell.