https://www.taxtmi.com/forum/issue?id=120322 Belated filing of a Letter of Undertaking is described as a procedural matter that should not by itself deny zero-rated or export-related benefits. The discussion addresses supplies to an SEZ unit for authorised operations and exports of services made before LUT application, including pending GST return filings. It refers to a GST circular and related refund clarifications in support of treating such supplies as zero-rated under a subsequently filed LUT. en-us Mon, 04 Aug 2025 17:42:35 +0530 Mon, 27 Jul 2026 13:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120322 Belated filing of a Letter of Undertaking is described as a procedural matter that should not by itself deny zero-rated or export-related benefits. The discussion addresses supplies to an SEZ unit for authorised operations and exports of services made before LUT application, including pending GST return filings. It refers to a GST circular and related refund clarifications in support of treating such supplies as zero-rated under a subsequently filed LUT. Discussion-Forum GST Mon, 04 Aug 2025 17:42:35 +0530 https://www.taxtmi.com/forum/issue?id=120322