Einvoice for Export under LUT

[SURYAKANT MITHBAVKAR]

Whether Einvoice (Generating IRN)for export under LUT (without payment of GST) is compulsory.

AI Summary

E-invoicing Mandatory for Exporters with Turnover Over Rs. 20 Crores, Even with LUT and No GST Payment A query was raised regarding the necessity of generating an e-invoice with an IRN for exports under a Letter of Undertaking (LUT) without GST payment. Two responses clarified that e-invoicing is mandatory for taxpayers with an annual turnover exceeding Rs. 20 crores from April 1, 2022. The only current exemption applies to SEZ and FTWZ units. Both replies confirmed that e-invoicing is required for exports regardless of whether GST is paid.