Conditions to file lut

Mayur (Free Learner) (334 Points)

26 April 2018  

I came across conditions to file LUT under GST but some traders, even thought in case of newly formed firms, submitting LUT on GST portal.

I am confused with that. Are there any conditions to file LUT for manufacturer exporters? Can a manufacturer, having no export turnover in preceeding year can file LUT?

Also want to know provisions and procedure for export and provisions for refund under GST.