https://www.taxtmi.com/forum/issue?id=119793 Taxpayers with accumulated ITC prior to their first export may export with payment of IGST, utilise accumulated credit from the Electronic Credit Ledger to discharge the IGST liability, and thereafter file a refund application (RFD 01) for unutilised ITC; an LUT is necessary only for exports without paying tax, and non filing of an LUT for the prior year is not a bar to refund claims. en-us Fri, 28 Mar 2025 10:58:39 +0530 Sun, 30 Mar 2025 08:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119793 Taxpayers with accumulated ITC prior to their first export may export with payment of IGST, utilise accumulated credit from the Electronic Credit Ledger to discharge the IGST liability, and thereafter file a refund application (RFD 01) for unutilised ITC; an LUT is necessary only for exports without paying tax, and non filing of an LUT for the prior year is not a bar to refund claims. Discussion-Forum GST Fri, 28 Mar 2025 10:58:39 +0530 https://www.taxtmi.com/forum/issue?id=119793