LUT not applied but export of services made - Goods and Services Tax

[Asked by Guest]

Dear Experts,

First of all let me thank you all for the great work you are doing by providing youe espert opinion.

We are the exporter of services and as such we applied for LUT for 2017-18 and 2018-19, however somehow we missed to file LUT of 2019-20 on time and it was filed in the month of Aug 2019. instead of 31-Mar-2019 and we had exported services during the period 01-Apr-2019 to 31-Aug-2019 and all the money were realized within 30 days of invoice date.

So need the expert opinion as to whether it is necessary to pay IGST for the service exports made between the period 01-Apr-2019 to 31-Aug-2019 and then claim it back.

Please advice.

AI Summary

Delayed LUT filing for service exports is a procedural lapse; IGST need not be paid and penalty may not apply.
Failure to file the LUT on time for 2019-20 while exporting services is treated as a procedural lapse under the Board's circular addressing refunds for exports without executed LUT. Where export consideration was realized within the prescribed period, such delay ordinarily does not compel IGST payment followed by refund claims, nor does it automatically attract penalty; Board circulars are binding and separate condonation applications are generally unnecessary.