https://www.taxtmi.com/forum/issue?id=120298 Exporters may either export under a Letter of Undertaking (LUT) to treat supplies as zero-rated and claim refund of accumulated Input Tax Credit, or export on payment of IGST and claim refund of the IGST paid without needing an LUT. The payment-and-refund route allows claiming ITC on capital goods and is often administratively easier. Procedurally, RFD-11 is filed on the GST portal for LUT refunds (ARN confirmation suffices) and manual RFD-11 plus a departmental letter can be used for past years. en-us Mon, 28 Jul 2025 14:45:04 +0530 Thu, 31 Jul 2025 04:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120298 Exporters may either export under a Letter of Undertaking (LUT) to treat supplies as zero-rated and claim refund of accumulated Input Tax Credit, or export on payment of IGST and claim refund of the IGST paid without needing an LUT. The payment-and-refund route allows claiming ITC on capital goods and is often administratively easier. Procedurally, RFD-11 is filed on the GST portal for LUT refunds (ARN confirmation suffices) and manual RFD-11 plus a departmental letter can be used for past years. Discussion-Forum GST Mon, 28 Jul 2025 14:45:04 +0530 https://www.taxtmi.com/forum/issue?id=120298