Letter of Undertaking - GST

when shall we issue LUT under GST or under which cases we issue or raise LUT?

and if issued or raised LUT then can we charge GST on recipients  or without GST?

Replies (3)
Quick Summary
A Letter of Undertaking (LUT) is required under GST when you intend to export goods or services without paying tax. You need to apply for an LUT once per financial year if you wish to raise export invoices without GST. Once an LUT is issued, you can proceed with exports without charging GST to the recipient.

It is for export.. The seller or the service provider has to apply for this if they want to raise the export invoice without GST
Yes it's need to file when you want to export without payment of Tax .
Need to be file once in FY .
LUT is applicable only in case of Export.
U can export without payment of tax under LUT.
Need to file LUT once in year

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