https://www.taxtmi.com/article/detailed?id=7532 Exports under GST are Zero Rated supplies deliverable with or without IGST by furnishing a Letter of Undertaking (LUT). Comparative analysis of four state administrations shows a common core of required documents (PAN, GSTN, RFD 11, authorization and board resolution, IEC) but material state-level differences in required supporting evidence-examples include notarized/stamped LUT formats, bank remittance certificates (FIRC/BRC), balance sheets, export registration certificates (RCMC/Export House status), and VAT or Service Tax return copies-which complicate uniform LUT processing. en-us Mon, 31 Jul 2017 08:01:03 +0530 Mon, 31 Jul 2017 08:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7532 Exports under GST are Zero Rated supplies deliverable with or without IGST by furnishing a Letter of Undertaking (LUT). Comparative analysis of four state administrations shows a common core of required documents (PAN, GSTN, RFD 11, authorization and board resolution, IEC) but material state-level differences in required supporting evidence-examples include notarized/stamped LUT formats, bank remittance certificates (FIRC/BRC), balance sheets, export registration certificates (RCMC/Export House status), and VAT or Service Tax return copies-which complicate uniform LUT processing. Articles Goods and Services Tax - GST Mon, 31 Jul 2017 08:01:03 +0530 https://www.taxtmi.com/article/detailed?id=7532