Post receipt of LuT, Can we raise invoice for export with IGST ?

[RameshBabu Kari]

Post receipt of LuT, Can we raise invoice for export with IGST ?

[KASTURI SETHI]

Yes. You can raise invoice with IGST.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

[Ganeshan Kalyani]

If you have LUT for export without payment of IGST then should you need to export with payment of IGST.

[KASTURI SETHI]

Filing of LUT and acceptance thereof by the department, does not bar the assessee to pay IGST on the goods to be exported and thereafter claim refund/rebate.

AI Summary

Letter of Undertaking allows exporters to invoice with IGST and subsequently claim refund or rebate under GST. Exporters who have furnished a Letter of Undertaking (LUT) may still raise export invoices charging IGST; filing and acceptance of an LUT does not prevent voluntary payment of IGST on exports and subsequent claims for refund or rebate under the GST refund mechanisms.