LUT not applied but export of services made

LUT not applied but export of services made - Goods and Services Tax https://www.taxtmi.com/forum/issue?id=116645 Failure to file the LUT on time for 2019-20 while exporting services is treated as a procedural lapse under the Board's circular addressing refunds for exports without executed LUT. Where export consideration was realized within the prescribed period, such delay ordinarily does not compel IGST payment followed by refund claims, nor does it automatically attract penalty; Board circulars are binding and separate condonation applications are generally unnecessary. en-us Fri, 21 Aug 2020 01:15:41 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator LUT not applied but export of services made - Goods and Services Tax https://www.taxtmi.com/forum/issue?id=116645 Failure to file the LUT on time for 2019-20 while exporting services is treated as a procedural lapse under the Board's circular addressing refunds for exports without executed LUT. Where export consideration was realized within the prescribed period, such delay ordinarily does not compel IGST payment followed by refund claims, nor does it automatically attract penalty; Board circulars are binding and separate condonation applications are generally unnecessary. Discussion-Forum GST Fri, 21 Aug 2020 01:15:41 +0530 https://www.taxtmi.com/forum/issue?id=116645