https://www.taxtmi.com/forum/issue?id=121042 Delayed LUT filing for genuine export of services is presented as a condonable procedural lapse where export proceeds comply with applicable FEMA/RBI requirements. Pending GSTR-1 and GSTR-3B returns may report the invoices as zero-rated supplies without IGST payment, subject to acceptance or regularisation of the delayed LUT. Export and remittance records, including foreign inward remittance or bank realisation evidence, should be retained for refund processing, assessment, audit, or scrutiny. en-us Mon, 27 Jul 2026 14:18:13 +0530 Sun, 09 Aug 2026 11:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121042 Delayed LUT filing for genuine export of services is presented as a condonable procedural lapse where export proceeds comply with applicable FEMA/RBI requirements. Pending GSTR-1 and GSTR-3B returns may report the invoices as zero-rated supplies without IGST payment, subject to acceptance or regularisation of the delayed LUT. Export and remittance records, including foreign inward remittance or bank realisation evidence, should be retained for refund processing, assessment, audit, or scrutiny. Discussion-Forum GST Mon, 27 Jul 2026 14:18:13 +0530 https://www.taxtmi.com/forum/issue?id=121042