Export with payment of IGST

[Sandeep Anand]

Sir,

Can we utilize accumalated ITC for payment of Export IGST (Export with payment of IGST) ?

Sandeep V Anand

AI Summary

Using ITC for IGST on Exports: Refunds Possible Without LUT, But Restrictions Apply for Certain Notifications A user inquired about utilizing accumulated Input Tax Credit (ITC) for payment of Integrated Goods and Services Tax (IGST) on exports. Two responses clarified that accumulated eligible ITC can be used for this purpose. If a Letter of Undertaking (LUT) is not applied for, IGST must be paid, but a refund can be claimed by filing GSTR-1 with accurate export details. The refund process is automatic if export data matches across systems. However, refunds are not available for exports under certain CGST and IGST notifications. Exports without tax payment allow ITC refunds only for inputs and input services, not capital goods.