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.
Exporting Services Without IGST Requires Accepted LUT; Clarifications on SEZ Billing and Data Entry Service Procedures Discussed. A user inquired about the possibility of exporting services without charging IGST under specific conditions, such as exporting services before obtaining a Letter of Undertaking (LUT). Responses clarified that IGST cannot be avoided unless the LUT is accepted by the department. Queries about the necessity of a bill of export for services to Special Economic Zones (SEZ) and refund documentation requirements were also discussed. One participant expressed confusion over the application of rules to services versus goods. Another sought guidance on invoicing and filing requirements for data entry services under LUT, indicating a need for detailed procedural advice. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
