Lut Last Date For Fy 2024-24. The last date to file gstr 3b for april 2023 is 20th july 2023. The letter of undertaking, also known as lut, is a declaration made by exporters under rule 96a of the gst laws.

Under rule 96a, the letter of undertaking or lut would specify to be filed via form gst rfd 11 in which the exporter shows that he or she will the goods and services tax. Lut needs to be furnished in form gst rfd 11 under rule 96a.