E-Invoice on Export Supplies with LUT under GST - CAclubindia

E-invoicing under GST is required only for taxable supplies and this applies irrespective of whether the supply is domestic or exported. Exempt, nil-rated, and non-taxable supplies are excluded. For zero-rated export supplies, you must generate e-invoices for taxable supplies even if GST is not paid because of an LUT. LUT Impact on Exports An LUT is a document filed by an exporter under GST which…