Can we make invoice on the basis of LUT acknowledgement

[RoshanP. Vishwakarma]

When GST started and that time we get LUT Acnolwledgement also for export and from that time we are submitted application for LUT in every financial year and we also get LUT acknowledgement online.

My query is, is any letter issued by the gst deptt as approval for the LUT and permisson for export or LUT acknolwdgement no is sufficient to continue for all financial year to make export invoices.

Pl advise.

[KASTURI SETHI]

Yes. Acknowledgement is sufficient. Read the following Board's Circular:-

Exports - Furnishing of Bond/Letter of Undertaking for exports - Clarification

C.B.I. & C. Circular No. 40/14/2018-GST, dated 6-4-2018

AI Summary

LUT acknowledgement suffices for issuing export invoices under GST, allowing exports without separate departmental approval. The question concerns whether an online LUT acknowledgement is sufficient to support export invoicing and continued exports without a separate approval letter. The published reply affirms that the LUT acknowledgement is sufficient for issuing export invoices and continuing exports and refers to the Board's circular clarifying the furnishing of bond or letter of undertaking for exports as administrative guidance.