https://www.taxtmi.com/article/detailed?id=15241 Exporters can recover working capital by claiming GST refunds either under a Letter of Undertaking (LUT) or after paying IGST, including refunds of accumulated Input Tax Credit and credits on capital goods. Key opportunities include refunds under an Inverted Duty Structure, excess payments, and sectoral export incentives such as RoDTEP, Duty Drawback, Advance Authorisation, EPCG, SEZ and STPI. Achieving refunds requires strict compliance: timely LUT filing, GST registration, IEC, invoice-shipping bill reconciliation, monthly GSTR reconciliations, and forex realisation within the prescribed timeframe. en-us Wed, 15 Oct 2025 08:29:17 +0530 Wed, 15 Oct 2025 08:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15241 Exporters can recover working capital by claiming GST refunds either under a Letter of Undertaking (LUT) or after paying IGST, including refunds of accumulated Input Tax Credit and credits on capital goods. Key opportunities include refunds under an Inverted Duty Structure, excess payments, and sectoral export incentives such as RoDTEP, Duty Drawback, Advance Authorisation, EPCG, SEZ and STPI. Achieving refunds requires strict compliance: timely LUT filing, GST registration, IEC, invoice-shipping bill reconciliation, monthly GSTR reconciliations, and forex realisation within the prescribed timeframe. Articles Goods and Services Tax - GST Wed, 15 Oct 2025 08:29:17 +0530 https://www.taxtmi.com/article/detailed?id=15241