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GST - Letter of Undertaking

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(Querist)
28 September 2021 Dear Sir,

Letter of undertaking is required or not in case of export of IT services?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 September 2021 It's required for export of IT services.
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Udaya Chandran

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Udaya Chandran (Expert)
29 September 2021 For export of supplies without payment of tax, LUT is necessary. For with payment of tax, no LUT is required.




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