Reporting the export turnover in GSTR9 and 9C
Sir,
One of my client has made service exports during 2017-18 and 2018-19 without payment of GST and without taking any LUT. The same is shown in 3.1(b) in the GSTR-3B. What is the treatment to be given to this issue in GSTR-9. Whether IGST has to be paid and make a claim for refund now.
Client Faces IGST Payment with Interest for 2017-19 Exports; Refund Possible After Reporting in GSTR-9 A client exported services during 2017-18 and 2018-19 without paying GST and without a Letter of Undertaking (LUT). The issue is how to report this in GSTR-9 and whether Integrated GST (IGST) should be paid now with a refund claim. One response suggests paying IGST with interest and applying for a refund, noting potential departmental action for non-compliance. Another cites a circular allowing for ex post facto LUT filing, but warns against relying on it permanently. The consensus is to report IGST in GSTR-9, pay it with interest, and then seek a refund. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
TaxTMI 
