Supply sez with lut

Thank You Sir for Your detailed replies...

Please one more question...

We don't have any LUT or bond...

Now how to I prepare or Apply or Where I get the LUT...?

What are the procedures....?

No issues if you dont have LUT.

Procedure is as follows:-

Login to GST portal-> Services -> User services -> Furnish LUT -> fill the details -> you will require 2 witness -> sign and file with using DSC or EVC

If i'll go to today apply LUT under GST....

Who can prepare as witness...?

Can I supply to SEZ unit with i apply today...? if yes

How to I prepare Invoice?

As per Circular No. 40/14/2018-GST, "An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online". Therefore you can start exporting after ARN has benn generated.

Prepare invoice without charging IGST and write "SUPPLY MEANT FOR SEZ/SEZ DEVELOPER UNDER LUT WITHOUT PAYMENT OF INTEGRATED TAX".

Any 2 independent witness i.e. director in case of a company or any other person other than authorised signatory.