medium10 pts · first answer countsgstexports

Exporting under an LUT

A registered exporter of goods files a Letter of Undertaking (LUT). What does this allow?

A.Exporting without any documentationB.Charging CGST and SGST on exports instead of IGSTC.Exporting without paying IGST, and claiming a refund of unutilised input tax creditD.Avoiding customs procedures

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Exporting under an LUT

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