https://www.taxtmi.com/forum/issue?id=117224 Supply to SEZ without a Letter of Undertaking may be regularised: tax for earlier periods can be paid with interest (e.g., via DRC-03), and refund claims for later unprocessed periods may be allowed. Circulars permit condonation of delayed LUT filing and recognition of zero-rated supplies ex post facto, treating the lapse as procedural and enabling refund or zero-rating relief subject to conditions. en-us Sun, 16 May 2021 12:15:53 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117224 Supply to SEZ without a Letter of Undertaking may be regularised: tax for earlier periods can be paid with interest (e.g., via DRC-03), and refund claims for later unprocessed periods may be allowed. Circulars permit condonation of delayed LUT filing and recognition of zero-rated supplies ex post facto, treating the lapse as procedural and enabling refund or zero-rating relief subject to conditions. Discussion-Forum GST Sun, 16 May 2021 12:15:53 +0530 https://www.taxtmi.com/forum/issue?id=117224