Export Services without LUT

[SUSHIL BANSAL]

Dear experts,

our client is providing export services wef August 2023 & filing returns with Nil tax.So far LUT has not been taken.If we take LUT now then whether we will get zero rate benefit for the amounts received so far. If not then whether we need to deposit 18% GST on the Export services provided & then to apply for refund & further how to deposit the tax, through DRC-03/3B of subsequent month.Plz guide.

AI Summary

Zero-rated export services: retrospective LUT filing may secure zero-rating if statutory conditions and records are met.
Entitlement to zero-rated treatment for export of services depends on furnishing a Letter of Undertaking (LUT) or bond, but delayed filing is a procedural lapse that may be condoned where exports otherwise satisfy statutory conditions; taxpayers should apply for LUT (including manual filing if portal restrictions apply), keep LUT copies for audit, seek condonation from the jurisdictional officer when necessary, and ensure all other eligibility conditions for zero-rating and refund of input tax credit are met before claiming benefits.