LUT Number confusion! ARN or Reference Number

When issuing invoices for exports or supplies made without payment of GST under a Letter of Undertaking (LUT), you need to mention the correct reference number. ARN vs. Reference Number LUT -

*ARN (Acknowledgement Reference Number)*: This is a number generated when you file your GST returns. It's not typically mentioned on invoices. -

 *LUT Reference Number*: This is the reference number of the Letter of Undertaking (LUT) furnished by you to the GST authorities. Correct Value to Mention on Invoices -

 *LUT Reference Number*: You should mention the LUT reference number on your invoices for supplies made without payment of GST under the LUT. This helps in tracking and verifying the supplies made under the LUT.

Format The format for mentioning the LUT reference number on invoices may vary, but it typically includes the LUT reference number and the date of the LUT. 

By mentioning the LUT reference number on your invoices, you can ensure compliance with GST regulations and facilitate smooth exports or supplies.