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E-invoice mandatory under GST with effect from 1st April, 2022 for registered persons having an aggregate turnover above Rs. 20 crore in any of the previous years from 2017-18 till 2021-22.
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File LUT to export without IGST payment.
The facility to file LUT for FY 2022-23 is now available on the GST government portal. The application of LUT is to be filed by 31st March 2022 or before supply for SEZ and exports.
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