The Goods and Services Tax Network (GSTN) has enabled the functionality to furnish a Letter of Undertaking (LUT) for the Financial Year 2024-2025 on the GST Portal.
The completion of this task is mandatory by March 31, 2024, or before the supply for Exports and Special Economic Zones (SEZ). The previous Letter of Undertaking (LUT) remains valid until March 31, 2024.
Source #GST Portal