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An LUT is filed per GSTIN. Each registration that makes zero-rated supplies must file its own RFD-11.
GST
LUT for businesses with multiple GSTINs
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Provisions
Sec 25(4), CGST Act 2017; Circular 8/2017-GST
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.
Close
- List every GSTIN that issues export invoices.
- File RFD-11 under each GSTIN's login.
- Quote the right ARN on each GSTIN's invoices.
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