Where to find LUT number?

To clarify, you're dealing with a Letter of Undertaking (LUT) for exports under GST, and you've received an Application Reference Number (ARN) and a Reference Number after your LUT was deemed approved. The question is, which number should you use on your invoices? *LUT Reference Number vs. ARN:* -

 *Reference Number*: This is the number you should mention on your invoices for exports made under the LUT. It's usually provided after the LUT application is deemed approved, and its format may vary. -

 *ARN (Application Reference Number)*: This number is generated when you file your LUT application. While it's useful for tracking the status of your application, it's not typically mentioned on invoices.¹

² *What to Do:* - Use the *Reference Number (Order Number)*, which in your case seems to be `ZD2XX924XX03X71`, on your export invoices as proof of having an approved LUT for the relevant financial year. - Keep the ARN (`AD2709XX0XX707W`) for your records, as it helps track your application. By mentioning the Reference Number on your invoices, you can ensure compliance with GST regulations and facilitate smooth exports.

When your LUT shows status as "DEEMED APPROVED" on the GST portal, you will see two numbers:

1. ARN (Application Reference Number): This is generated when you submit your LUT application (Form GST RFD-11). Use it only to track or refer to the application itself, not for invoice purposes.
2. Reference Number (also called Order Number or LUT Number): This is the number assigned once the LUT is processed. This is what you must quote on your export invoices.

On the GST portal, go to Services > User Services > View/Download Certificates. Your approved LUT certificate will show the LUT Reference Number in the header of the certificate PDF. Note this number down.

Quote this Reference Number on all zero-rated export invoices and in your shipping bills, along with the financial year (e.g., LUT/ARN/AC/2026-27/...). Rule 96A of the CGST Rules 2017 requires exporters to mention the LUT reference on invoices for zero-rated supplies without IGST payment.

If the portal still does not show a Reference Number even after a few days, check if your jurisdictional officer has reviewed the application , under the new system, deemed approval should auto-generate the reference. Contact your GST helpdesk  if the issue persists.

For a complete GST export compliance guide: https://taxgarden.in/services/gst-filing

When your LUT shows status as "DEEMED APPROVED" on the GST portal, you will see two numbers:

1. ARN (Application Reference Number): This is generated when you submit your LUT application (Form GST RFD-11). Use it only to track or refer to the application itself, not for invoice purposes.
2. Reference Number (also called Order Number or LUT Number): This is the number assigned once the LUT is processed. This is what you must quote on your export invoices.

On the GST portal, go to Services > User Services > View/Download Certificates. Your approved LUT certificate will show the LUT Reference Number in the header of the certificate PDF. Note this number down.

Quote this Reference Number on all zero-rated export invoices and in your shipping bills, along with the financial year (e.g., LUT/ARN/AC/2026-27/...). Rule 96A of the CGST Rules 2017 requires exporters to mention the LUT reference on invoices for zero-rated supplies without IGST payment.

If the portal still does not show a Reference Number even after a few days, check if your jurisdictional officer has reviewed the application , under the new system, deemed approval should auto-generate the reference. Contact your GST helpdesk  if the issue persists.

For a complete GST export compliance guide: https://taxgarden.in/services/gst-filing

When your LUT shows status as "DEEMED APPROVED" on the GST portal, you will see two numbers:

1. ARN (Application Reference Number): This is generated when you submit your LUT application (Form GST RFD-11). Use it only to track or refer to the application itself, not for invoice purposes.
2. Reference Number (also called Order Number or LUT Number): This is the number assigned once the LUT is processed. This is what you must quote on your export invoices.

On the GST portal, go to Services > User Services > View/Download Certificates. Your approved LUT certificate will show the LUT Reference Number in the header of the certificate PDF. Note this number down.

Quote this Reference Number on all zero-rated export invoices and in your shipping bills, along with the financial year (e.g., LUT/ARN/AC/2026-27/...). Rule 96A of the CGST Rules 2017 requires exporters to mention the LUT reference on invoices for zero-rated supplies without IGST payment.

If the portal still does not show a Reference Number even after a few days, check if your jurisdictional officer has reviewed the application , under the new system, deemed approval should auto-generate the reference. Contact your GST helpdesk  if the issue persists.

For a complete GST export compliance guide: https://taxgarden.in/services/gst-filing