https://www.taxtmi.com/forum/issue?id=113601 Exports to Nepal may proceed without payment of IGST by furnishing an online Letter of Undertaking (LUT) which is deemed accepted upon generation of an Application Reference Number (ARN); no physical LUT is required. Export documentation must include IEC/PAN/GSTIN, and a bill of export filed at the land customs office must record IGST payment status or LUT ARN. Tax compliance requires appropriate tax and commercial invoice handling, and proof of export via the bill of export is necessary for IGST refund or LUT-related compliance; an e-Waybill is required for internal movement to the exit point. en-us Wed, 11 Apr 2018 04:56:47 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113601 Exports to Nepal may proceed without payment of IGST by furnishing an online Letter of Undertaking (LUT) which is deemed accepted upon generation of an Application Reference Number (ARN); no physical LUT is required. Export documentation must include IEC/PAN/GSTIN, and a bill of export filed at the land customs office must record IGST payment status or LUT ARN. Tax compliance requires appropriate tax and commercial invoice handling, and proof of export via the bill of export is necessary for IGST refund or LUT-related compliance; an e-Waybill is required for internal movement to the exit point. Discussion-Forum GST Wed, 11 Apr 2018 04:56:47 +0530 https://www.taxtmi.com/forum/issue?id=113601