ARN/RFD-11 LUT Invoice Guidelines: AAR allows Application withdrawal

In re Pan Office Systems Pvt Ltd (GST AAR Karnataka) In the case of M/s. Pan Office Systems Pvt Ltd (GST AAR Karnataka), the applicant, a private limited company, engaged in supplying goods to SEZ under Section 16(3) of the IGST Act 2017 without payment of duty, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. They wanted clarification on the documentation required to accompany the invoice, specifically: a. Whether ARN/RFD-11 LUT copy should accompany the invoice. b. Whether the ARN number of RFD-11 LUT can be affixed on the invoice by sticker, printed, or wr...