https://www.taxtmi.com/forum/issue?id=119092 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. en-us Thu, 02 May 2024 14:09:10 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119092 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. Discussion-Forum GST Thu, 02 May 2024 14:09:10 +0530 https://www.taxtmi.com/forum/issue?id=119092