Information regarding LUT certificate in export of gooss

This discussion clarifies the Letter of Undertaking (LUT) certificate, a crucial document for GST-registered exporters. It explains that exporting goods under GST is zero-rated, meaning you can either pay IGST and claim a refund or use an LUT to export without upfront tax payment, subject to certain conditions. The process involves applying for the LUT via the GSTN portal (gst.gov.in).