TaxTMI 
TaxTMI 
So, I have foreign e-commerce income in the form of digital products and Payments do come in USD which is then converted by the bank in INR. I have been under the impression that export of OIDAR services are zero rated for GST therefore I have been filing Nil returns all this time and I had no idea about the existence of LUT until recently I got a ASMT-10 notice asking to explain the Nil returns filed since there were some TCS deductions. I'm not sure how to take things from here so any advice is welcome. Thanks
Zero Rated GST ASMT10
06 Nov 2024 
7 Replies 
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Zero-rated OIDAR services: place-of-supply criteria and post-facto LUT condonation enable retrospective zero-rating and refunds.
Export of OIDAR services to recipients located outside the taxable territory qualifies for zero-rated GST if place of supply conditions (such as billing address, IP address, card issuance, and bank location) show the recipient is abroad. A Letter of Undertaking (LUT) is the procedural vehicle to make zero rated supplies without payment of integrated tax; administrative circulars permit condonation of delayed LUT filing and retrospective zero rated treatment and refund claims where exports are established, and taxpayers should file submissions seeking condonation when notices query nil returns or TCS records. (AI Summary)
Export of OIDAR services to recipients located outside the taxable territory qualifies for zero-rated GST if place of supply conditions (such as billing address, IP address, card issuance, and bank location) show the recipient is abroad. A Letter of Undertaking (LUT) is the procedural vehicle to make zero rated supplies without payment of integrated tax; administrative circulars permit condonation of delayed LUT filing and retrospective zero rated treatment and refund claims where exports are established, and taxpayers should file submissions seeking condonation when notices query nil returns or TCS records. (AI Summary)