We have applied for Letter of undertaking for export without payment of tax and ARN also generated on submission of RFD-011. Can we use this ARN number as our LUT number in export documents or else is there any separte LUT number to be received from the department?

Reply- All registered taxpayers who have zero-rated supply of goods or services have to furnish LUT in Form GST RFD-11 on the GST Portal before affecting such supply.

If the LUT application is not processed by Tax Official, or any notice for clarification is not issued by the Tax Official within 3 working days, then the application will be deemed approved and the status of LUT application will change to “Deemed Approved”. When the application is deemed approved, then an order copy will be generated through the GST Portal and order will be available to the taxpayer in the downloadable form under Dashboard > Services > User Services > View Additional Notices/Orders option.

Please check LUT status filed by you. ARN number cannot be used as LUT.