Executed software exports without GST LUT

[Khozaima Patel]

I am a proprietership firm which is registered with GST.

In the FY 2024-25 I have executed software exports. I do not have a GST LUT (Letter of Undertaking).

Someone informed me that as a result of the above, I should pay the GST amount for the above exports and then ask for a refund after submitting proof of export (FIRC, etc).

Is this correct? Do I need to do this? Or should I just apply for GST LUT for the current FY (2025-26)?

AI Summary

Proprietorship Firm Navigates Export Service Compliance Without LUT, Seeks Expert Guidance on IGST and Refund Procedures A proprietorship firm exported software services in FY 2024-25 without obtaining a GST Letter of Undertaking (LUT). Discussion forum participants advised the firm to pay IGST and claim refund for exports made without LUT. Multiple experts suggested filing LUT for FY 2025-26, providing documentary evidence of genuine exports, and potentially seeking ex-post facto condonation of delay in LUT filing through jurisdictional GST authorities.