https://www.taxtmi.com/forum/issue?id=121042 Delayed furnishing of a Letter of Undertaking for genuine export of services is treated as a condonable procedural lapse where export proceeds are received under applicable FEMA/RBI requirements. Pending GSTR-1 and GSTR-3B returns may report the supplies as zero-rated under the subsequently obtained LUT, with applicable late-filing charges. IGST need not be paid solely due to delayed LUT filing, subject to acceptance of the delayed LUT. Supporting export and remittance evidence should be retained for scrutiny, audit, assessment, or input tax credit refund processing. en-us Mon, 27 Jul 2026 14:18:13 +0530 Tue, 28 Jul 2026 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121042 Delayed furnishing of a Letter of Undertaking for genuine export of services is treated as a condonable procedural lapse where export proceeds are received under applicable FEMA/RBI requirements. Pending GSTR-1 and GSTR-3B returns may report the supplies as zero-rated under the subsequently obtained LUT, with applicable late-filing charges. IGST need not be paid solely due to delayed LUT filing, subject to acceptance of the delayed LUT. Supporting export and remittance evidence should be retained for scrutiny, audit, assessment, or input tax credit refund processing. Discussion-Forum GST Mon, 27 Jul 2026 14:18:13 +0530 https://www.taxtmi.com/forum/issue?id=121042