Quick Summary
The Goods and Services Tax Network ("GSTN") has enabled facility for filing Letter of Understanding ("LUT") for FY 2022-23 on GST Portal for taxpayers.
LUT application is required to be completed before March 31, 2022 or before supply for Exports and SEZ.
Note: The previous LUT is valid upto March 31, 2022 only.
FAQ :
GSTN has enabled the facility for taxpayers to file a Letter of Understanding (LUT) for the Financial Year 2022-23 on the GST Portal.
Taxpayers making supplies for Exports and SEZ (Special Economic Zones) are required to file a LUT.
The LUT application must be completed before March 31, 2022, or before making any supplies for Exports and SEZ.
The previous LUT is valid only up to March 31, 2022.
The LUT for FY 2022-23 can be filed on the GST Portal.
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