TaxTMI 
TaxTMI 
Whether Einvoice (Generating IRN)for export under LUT (without payment of GST) is compulsory.
Einvoice for Export under LUT
09 May 2022 
2 Replies 
18641 Views Asked by
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. (AI Summary)
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. (AI Summary)