Should there be LUT along with bond and bank guarantee ?

This discussion clarifies the requirement for GST documentation when exporting services from India. For companies exporting services and falling within the 18% GST bracket, the primary question is whether an LUT (Letter of Undertaking) alone is sufficient, or if a bond and bank guarantee are also necessary. The consensus is that an LUT submitted via the GST portal is generally enough to avoid paying GST on exports.