Can a manufacturer exporter export with and without payment of igst in alternative months?

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Dear All,

Suppose a Manufacturer exporter is granted with Letter of Undertaking, Whether he can  Export with payment of IGST  and without payment of IGST in alternative months?

Or once he started doing export under LUT , whether he should continue doing export in the same way through out the entire year?

Please have your views.

 

 


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Replies (2)
There is no such requirement, you can do both type of transaction & need to file return accordingly.

Exporter can export with payment of IGST and without payment of IGST as convenience.

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