Einvoice for Export under LUT

[SURYAKANT MITHBAVKAR]

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

AI Summary

Einvoicing requirement applies to exports under LUT, including zero rated supplies, with limited SEZ/FTWZ exemptions.
Einvoicing obligations require generation of an IRN for taxable persons meeting the prescribed turnover threshold; this obligation extends to exports carried out under Letter of Undertaking (LUT) where tax is not paid, and applies irrespective of whether GST is paid on the export.