I am a freelancer exporting managerial consulting services and receiving consulting fees either in USD or AUD, which get converted when they hit my bank. On 5th oct i crossed the 20 lakh threshold for services, and therefore applied for gst registration. I received the gst registration approval on 4th nov, on which date i applied for the LUT. In between 5th oct and 4th nov i had few inward receipts, but since i got my registration approval only on 4th nov i did not get the lut.
For gst returns, my GSTR 3B filing for october is not activated. I can only file for November (means next month). Now my query is, how do i declare those receipts and what should i do about the igst for those (pay igst and claim refund?). I have firc certificate for each from my bank. Also, i don't have any input credit.
Many thanks