Dear Sir I have applied Application of LUT (Letter of Undertaking) for export of goods & service. I have received Acknowledgment of LUT & also downloaded Form GST RFD-11. But I am unable to search LUT number. Would you plz let me know what is LUT number ? Is this ARN number cum LUT number is same thing ? Also plz suggest me in invoice where to mentioned LUT number & is this mandatory or not ?

Reply- The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal. An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.

LUT number is same as Application Reference Number.

As per Rule 46 of CGST Rules, in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR Letter of undertaking WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be.

Quoting LUT number while raising an invoice is not compulsory. Mentioning of method of export i.e. export against LUT is enough