Supply of Service to SEZ without LUT and Without Payment of Tax

[KUMAR Narasimhan]

Mr A does a Service to SEZ without payment of Tax, however he don't have LUT, since from FY 17-18 to 18-19. He filed all his return without LUT and without payment of Tax.

From 19-20 to 20-21 he has not filed his return and LUT also not applied for this period..

Now it has been identified.

Question

Now through DRC-03 the tax amount to be paid for FY 17-18 to 18-19 along with Interest.(Refund can't be claimed, because 2 year due date to claim refund is expired)

With respect to 19-20 to 20-21, those invoices were unprocessed till now, if possible these Invoices were processed in April 2021 along with the interest and we can go for a refund claim?

LUT applied for the FY 21-22.

Please clarify sir.

AI Summary

Service Provider Seeks Tax Payment Guidance for 2017-19 and Potential Refunds for 2019-21 Under GST Rules A service provider supplied services to a Special Economic Zone (SEZ) without a Letter of Undertaking (LUT) and without paying tax from FY 2017-18 to 2020-21. Returns were filed without LUT for 2017-19, but not for 2019-21. The provider seeks guidance on paying taxes for 2017-19 via DRC-03 and on claiming refunds for unprocessed invoices from 2019-21. Respondents advised that refunds might be possible for 2019-21 if invoices were processed in April 2021, and procedural lapses like not having an LUT can be condoned under certain GST circulars.