AS PER THE CIRCULAR NO. 40/14/2018-GST DATED 06.04.2018
AN LUT SHALL BE DEEMED TO BE ACCEPTED AS SOON AS AN ACKNOWLEDGEMENT
FOR THE SAME, BEARING THE APPLICATION REFERENCE NUMBER (ARN), IS
GENERATED ONLINE I.E ONLINE APPLICATION FOR LUT IS DEEMED TO BE YOUR LUT
AND YOU CAN EXPORT THE GOODS BY MENTIONING THE ARN NUMBER.
DOCUMENTS FOR LUT: NO DOCUMENT NEEDS TO BE PHYSICALLY SUBMITTED TO THE JURISDICTIONAL OFFICE FOR ACCEPTANCE OF LUT.
YOU ARE REQUESTED TO SUBMIT THE PROOF OF EXPORTS TO THE JURISDICTION OFFICE WITHIN THE PERIOD OF 90 DAYS FROM THE DATE OF EXPORTS.
As now March 2018 GSTR-3B is yet to file therefore you are requested to please reconcile the Credit on Input Goods and Services as per GSTR-2A as shown online And GSTR-3B Filed from July 2017 to Feb. 2018.
Further if there is any difference as per GSTR-2A Online and GSTR-3B Filed by us till date then please make adjustment of the same in March GSTR-3B .
Therefore you are requested to please Make reconciliation of Credit and then after send us data for GSTR-3B for March 2018.
If any Purchase input credit is not showing in GSTR-2A Online then please confirm with the party because in that case we are required to make request in GSTR-2 when that will be available on the GST Portal as right now GSTR-2 is not available on GST Portal.