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The Goods and Services Tax Network (GSTN) has enabled facility for filing Letter of Understanding (LUT) for FY 2022-23 on GST Portal for taxpayers.
LUT application is required to be completed before March 31, 2022 or before supply for Exports and SEZ.
Note: The previous LUT is valid upto March 31, 2022 only.
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Dear Sir,
As per the GSt rules, if we have the advance licenses, we can claim the input tax through export invoice. pls advise