# LUTs (Letters of Undertaking)

If you export without paying IGST, each company needs a valid LUT for the financial year. Record it under **Companies → LUTs → Add LUT**.

## Fields

| Field | Notes |
|---|---|
| Financial year | For example `2026-27`. |
| LUT ARN | The acknowledgement number from the GST portal. |
| Issue date | Filled in as 1 April of the year if you leave it blank. |
| Valid till | Filled in as 31 March of the year end if you leave it blank. |
| Status | Active, Expired or Superseded. |
| Notes | Optional. |

## How invoices use it

When you raise an invoice, Invoice Hub picks the LUT **in force on the invoice date** and fills in the **LUT ARN** and **LUT FY** for you.

> **Warning:** If an invoice under LUT has line items with GST, Invoice Hub shows a "Worth checking" warning: under an LUT, export lines should be at 0%.

New to LUTs? Read [LUT for exporters: what it is and how to renew it](/blog/lut-for-exporters-renewal-guide).