Reporting the export turnover in GSTR9 and 9C

[SATYAPRASAD KOLLURU]

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.

AI Summary

Export without LUT requires reporting and payment of IGST with interest; refund claims may need case-by-case condonation.
Exports made without a Letter of Undertaking are treated as exports without LUT, requiring payment of IGST with interest and reporting in GSTR-9 and GSTR-9C; refund claims after payment are possible but subject to rule-based provisions and case-by-case administrative condonation, and reliance on circulars does not override statutory obligations or eliminate enforcement risk.