> ## Documentation Index
> Fetch the complete documentation index at: https://docs.erp.arukz.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Exports under LUT, shipping bills and realisation

> Bill exports with or without IGST: a LUT register that blocks posting without a valid LUT, the export declaration, GSTR-1 table 6A and FIRC or BRC realisation.

Yes, you can bill exports without IGST under a Letter of Undertaking (LUT) in ARUKZ ERP. Record your LUT once with its ARN and validity, and an export invoice without IGST posts only when a LUT covers its date. The printed invoice carries the export declaration, GSTR-1 table 6A gets the port code and shipping bill, and the **Export invoices** page shows which exports are still waiting for their money (FIRC or BRC).

## Set up exports

**1. Record your LUT**

Under **Accounting → GST returns → LUT**, add the **LUT ARN**, **Valid from** and **Valid to** dates. Add a new row each financial year when you file a fresh LUT (form RFD-11) on the GST portal.

**2. Mark the customer's GST treatment**

Under **Customer GST treatment**, set a foreign customer to **Export, under LUT or bond** or **Export, with tax paid**. SEZ customers and deemed exports have their own treatments. Their invoices then appear on the **Export invoices** page.

**3. Add the export details**

Create the invoice in the customer's currency or in rupees. On **Export invoices**, open **Export details** on the invoice: choose the export type while it is still a draft (it is fixed once posted), and fill the **Port code** (six characters, such as INMAA1), **Shipping bill number** and **Shipping bill date** when you have them. A draft for any other customer can be marked as an export from the same page.

## What ARUKZ ERP checks when you post

> [accordion] No LUT covers the invoice date
>
> Posting is refused with: "No LUT is valid on that date, so this export can't go without IGST. Add the LUT under GST returns > LUT, or mark the invoice as an export with payment of IGST." A lapsed LUT is caught before the invoice is posted, not when the return is prepared. This follows rule 96A of the CGST Rules.

> [accordion] An export under LUT still has tax on a line
>
> Posting is refused: an export under LUT carries no IGST. Remove the taxes from its lines, or mark it as an export with payment of IGST.

## What the invoice prints

| Export type | Declaration on the invoice |
| - | - |
| Under LUT, without IGST | SUPPLY MEANT FOR EXPORT UNDER LUT WITHOUT PAYMENT OF INTEGRATED TAX (LUT ARN …) |
| With IGST paid | SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX |

The LUT ARN printed is the one copied onto the invoice when it was posted.

## In GSTR-1

Each export goes to table 6A of GSTR-1, as **WOPAY** (without payment, under LUT) or **WPAY** (with IGST paid), with the port code and shipping bill. If the shipping bill details are not on the invoice yet, the row goes with them blank; GSTR-1 instructions let them follow by amendment. The problems list flags an export customer whose invoice charges tax under a LUT, or charges none when tax is paid. SEZ supplies and deemed exports are reported in their own sections. See [GST returns](https://docs.erp.arukz.com/gst/returns.md).

## Track realisation

The **Export invoices** page lists every export invoice with its shipping bill, whether it is realised, and when. On each one, record the **Amount realised (INR)**, **Realised on** and the **FIRC / BRC number** from your bank. The **Export, not yet realised** filter shows what is still open. The bank's record is the official one; this list shows you what to chase.

## What it does not do yet

> [!WARNING]
>
> * No alerts before the 3-month export deadline for goods cleared under a LUT, or before the FEMA realisation deadline.
> * No IGST refund (RFD-01) working papers.
> * Recording a realisation does not post a bank receipt or an exchange difference in the books.
> * No tracking of the IEC annual update or of RoDTEP.

The law on these points, as the [ERP guide for exporters](https://erp.arukz.com/erp-guide/exporters) summarises it: under a LUT, tax with interest is due if goods are not exported within 3 months or payment is not received within 1 year; FEMA asks for export proceeds within 9 months of shipment from 1 October 2026, or 12 months if invoiced in rupees. Confirm the current position with your CA. The declaration wording and whether a missing LUT should block or only warn are still to be checked by a CA.

## Related

> [card] [Exporters](https://docs.erp.arukz.com/industries/exporters.md)
>
> How ARUKZ ERP fits a manufacturer-exporter end to end.

> [card] [GST tax invoices](https://docs.erp.arukz.com/gst/invoicing.md)
>
> The invoice the export declaration prints on.


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