Major GST Changes (Effective 01-APR-2026)

1. Mandatory Fresh LUT for Exporters Exporters supplying without payment of IGST must file a new LUT (Letter of Undertaking) for FY 2026–27 before issuing export invoices. Old LUTs expired on 31 March 2026. 2. Refund Claims Below ₹1,000 Allowed The earlier restriction where GST refunds below ₹1,000 were not processed has been removed. Small […]