As you are aware that, under GST, Letter of Undertaking (LUT) is required for supply of exports / supply to SEZ units or developers without payment of IGST.  LUT is valid for o­ne financial year and has to be renewed every year.  In this regard, kindly note that LUT for FY 2018-19 would lapse o­n 31.03.2019.

LUT for FY 2018-19 has to be renewedonline o­n or before 31.03.2019 so that export supply or SEZ supply can be done without of payment of IGST from 01.04.2019.

Please make note of above points and get in touch with us in case you require any assistance