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.
Dear Sir,
As per the GSt rules, if we have the advance licenses, we can claim the input tax through export invoice. pls advise