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Letter of undertaking (lut)

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(Querist)
08 June 2018 Non-Filing of Letter of Undertaking (LUT) in case of exports under GST.
Can a LUT be filed after export of goods?
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Vishakha Kejriwal.

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Vishakha Kejriwal. (Expert)
09 June 2018 As per Rule 96A of the CGST Rules LUT needs to be furnished prior to export of goods.

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