Answer

1. F

   Facts

   An LUT is filed per GSTIN. Each registration that makes zero-rated supplies must file its own RFD-11.

2. P

   Provisions and law

   • Sec 25(4), CGST Act 2017Each registration in a state is a distinct person
   • Circular 8/2017-GSTLUT available to all exporters except those prosecuted for evasion above ₹250 lakh; valid for the financial year; deemed accepted if not accepted within 3 working days
3. A

   Analysis

   If both your Maharashtra and Karnataka GSTINs raise export invoices, both need an LUT for the year. An LUT filed in one GSTIN does not cover another. Check this for every new state registration.

4. C

   Conclusion

   1. 1List every GSTIN that issues export invoices.
   2. 2File RFD-11 under each GSTIN's login.
   3. 3Quote the right ARN on each GSTIN's invoices.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.