https://www.taxtmi.com/forum/issue?id=120034 Software exports qualify as zero-rated supplies if an exporter furnishes a Letter of Undertaking (LUT) in FORM GST RFD-11 for the applicable financial year. If no LUT was furnished for the year of export, the exporter is required to pay IGST on the export invoices and then claim a refund upon submission of proof of export; alternatively, the exporter may seek condonation of delay in furnishing LUT where documentary evidence proves genuine export. en-us Wed, 21 May 2025 17:29:52 +0530 Mon, 26 May 2025 11:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120034 Software exports qualify as zero-rated supplies if an exporter furnishes a Letter of Undertaking (LUT) in FORM GST RFD-11 for the applicable financial year. If no LUT was furnished for the year of export, the exporter is required to pay IGST on the export invoices and then claim a refund upon submission of proof of export; alternatively, the exporter may seek condonation of delay in furnishing LUT where documentary evidence proves genuine export. Discussion-Forum GST Wed, 21 May 2025 17:29:52 +0530 https://www.taxtmi.com/forum/issue?id=120034