Export of services under LUT

[Archna Gupta]

Dear Experts,

Please clarify that can we export without charging IGST in the following cases:

1. Suppose we have exported services and raised invoice in November and Application for LUT filed in December, in that case the export which were done in November can be invoiced without charging IGST.

2. Any advance received against export of services before filing application of LUT.

3. If we have filed application for LUT on 1st December, can we raise invoice on 5th December without charging IGST before receiving certificate of LUT.

[KASTURI SETHI]

Query wise reply as under:-. 1. No 2. Subject to tax 3. No. LUT must be accepted by the department before export.

[Alkesh Jani]

Sir, Please let me know that whether bill of export for supply of service to SEZ is mandatory? if yes, who will file the same.

For refund of IGST paid the documents to be submitted is mandatory?

[Kishan Barai]

Sir, Please let me know that whether bill of export for supply of service to SEZ is mandatory? if yes, who will file the same.

ANS : BILL OF EXPORTS ARE REQUIRED FOR EXPORT IN NEPAL OR BORDER TRADE VIA LCS

For refund of IGST paid the documents to be submitted is mandatory?

ANS : YEA

[Alkesh Jani]

Dear All,

I am still not able to understand that when I am asking for SERVICES to SEZ the reply is with regards to GOODS.

So Experts are heartly requested to let me know how SERVICES are to be Supplied to SEZ by Bill of Export or only by endorsing the INVOICE and in any case who will file Bill of Export or who will endorse Invoice i.e. supplier of SERVICE or receiver.

Thanks in advance

[Fakhri Poonawala]

Dear Experts,

I have got LUT registration done.
Now we need to export dataentry services. }

How to make invoice ? What to upload in GSTR1

Does anyone have template of invoice to make. And IGST will be NIL right

Please some can explain to me with all basics covered. I have no idea

Tks

[Kishan Barai]

I need to guide you on many things step by step, so please do WhatsApp me.

AI Summary

Export of services under LUT: IGST cannot be omitted for supplies made before LUT acceptance; advances remain taxable.
LUT must be accepted by the department before exports may be invoiced without charging IGST; invoices or advances relating to exports made prior to LUT filing or acceptance remain subject to IGST. Documentary and procedural requirements-such as whether a bill of export is needed for services to SEZs, endorsement of invoices, and documents for IGST refund-must be complied with, and exporters with an accepted LUT should report nil rated export supplies in the relevant returns.