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LUT Number on Invoices

IGST 1133 views 1 replies

Dear Experts,

After filing LUT (DEEMED APPROVED), I have two numbers:

  • ARN: AD[...]
  • Reference Number: ZD[...]

Conflicting guidance found:

  • CA Club thread says use "LUT Reference Number" (unclear which one) - Link
  • Reddit says use ARN as LUT number - Link
  • India Filings article says use ARN - Link

Question: Which number to mention on export invoices as "LUT Number" - ARN (AD) or Reference Number (ZD)?

Currently using ARN but need confirmation for compliance.

Replies (1)

To determine which number to mention on export invoices as "LUT Number," let's break down the options: -

 *LUT Number*: The Letter of Undertaking (LUT) is a document filed by exporters to claim benefits on exports without paying taxes. The LUT number is typically provided after the LUT is accepted by the GST authorities. -

*ARN (Acknowledgement Reference Number)*: The ARN is generated when the LUT application is filed, and it serves as proof of application.

- *Reference Number (ZD)*: There's no clear indication that ZD is directly related to LUT in the provided search results.

 Given the context, it's likely that the ARN (Acknowledgement Reference Number) is the number you should mention on export invoices as the

"LUT Number." This is because the ARN is directly related to the LUT application process and serves as a unique identifier for tracking purposes.¹

 To confirm compliance, consider the following steps: - *Verify with GST Authorities*: Check the GST portal or consult with GST authorities to confirm the specific requirements for mentioning LUT numbers on export invoices. -

*Consult a Tax Professional*: Engage a tax professional familiar with GST regulations to ensure you're meeting all compliance requirements. -

*Review LUT Documentation*: Ensure you have the necessary LUT documentation, including the ARN, and that it's correctly referenced on your export invoices. By taking these steps, you can ensure compliance with GST regulations regarding LUT numbers on export invoices.


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