https://www.taxtmi.com/forum/issue?id=119389 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. en-us Wed, 06 Nov 2024 14:28:06 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119389 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. Discussion-Forum GST Wed, 06 Nov 2024 14:28:06 +0530 https://www.taxtmi.com/forum/issue?id=119389