letter of undertaking

after taking lut from portal you have to charge 0 rated tax on supply

No Gst is to be levied on the said supply and the same is exempted supply

As per Rule 46 : Raise the Tax Invoice , Mention "SUPPLY MEANT FOR EXPORT UNDER LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX"
(Do not charge GST )

For LUT :
Step 1: Login to GST Portal
Step 2: Go to ‘SERVICES’ Tab > ‘User Services’ > Select ‘Furnish Letter of Undertaking(LUT)

Good illustration with clarification likes it

0% gst when apply against bound or with out bound

its with bound............................

when i made invoce can i want bound from buyer or not

DEAR JAMAL JI

BOND/LUT IS TO BE SUBMITED BY YOU AS YOU ARE MAKING SALE AGAINST THE BOND/LUT & NOT CHARGING IGST

AS ONCE THE BOND/LUT IS FILED THE SELLER HAS NO NEED TO CHARGE IGST ON EXPORT SALE . FOR MORE DETAIL EXPLATION ON LUT KINDLY REFER CIRCULAR 40/14/2018-GST, DT.06/04/2018

SO PLZ FILE LUT ONLINE ON PORTAL

whether I can start such Sales once I get ARN no of LUT furnished or shall I have to wait till I get approval from government..

Yes you can start.... as soon as the ARN generated against LUT filed As per Circular 40/14/2018 “c) Form for LUT: The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal. An LUT shall be deemed to be accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. d) Documents for LUT: No document needs to be physically submitted to the jurisdictional office for acceptance of LUT.