TaxTMI 
TaxTMI 
Reporting the export turnover in GSTR9 and 9C
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....eporting the export turnover in GSTR9 and 9C<br> Query (Issue) Started By: - SATYAPRASAD KOLLURU Dated:- 13-12-2019 Last Reply Date:- 16-12-2019 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Sir, One of my client has made service exports during 2017-18 and 2018-19 without payment of GST and without taking any LUT. The same is shown in 3.1(b) in the GSTR-3B. What is the treatment to be g....
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....iven to this issue in GSTR-9. Whether IGST has to be paid and make a claim for refund now. Reply By Rajagopalan Ranganathan: The Reply: Sir, Since you had exported the goods without payment of IGST and without filing LUT with proper officer, it will amount export without payment of IGST. Now you have to pay IGST with interest. The claim of refund is subject to the provisions of rule 96 of CGST ....
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....Rules. However the department may take action against you for exporting the goods without payment of IGST. Reply By Rajendra Prasad: The Reply: Dear Mr Satya Prasad, Circular No. 37/11/2018-GST Dated 15th March 2018: Please refer to the point no. 4 of the above circular (pasted below) where as it was mentioned that it can be condoned. Please refer to the above circular. 4. Exports without LUT....
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....: Export of goods or services can be made without payment of integrated tax under the provisions of rule 96A of the Central Goods and Services Tax Rules, 2017 (the CGST Rules). Under the said provisions, an exporter is required to furnish a bond or Letter of Undertaking (LUT) to the jurisdictional Commissioner before effecting zero rated supplies. A detailed procedure for filing of LUT has already....
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.... been specified vide Circular No. 8/8/2017 -GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such zero rated supplies have been made before filing the LUT and refund claims for unutilized input tax credit have been filed. 4.1. In this regard, it is emphasised that the substantive benefits of zero rating may not be denied where it has been establishe....
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....d that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case. Reply By KASTURI SETHI: The Reply: No circular can override the Act. Such lapse cannot be repeated. It must not be made permanent pr....
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....actice taking shelter of circular. Circular gives just 'temporary relaxation' . inasmuch as circular has no statutory force. Reply By PAWAN KUMAR: The Reply: dear sir, as per my view you need to report the IGST in GSTR-9 and 9C and pay the IGST with interest. later apply for refund of such IGST paid on export. This is the best option because provision prescribed under law is to obtain LU....
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....T first and export thereafter. the circular only express that on case basis ex post facto condone may be allowed but it is not sure whether you will be getting relief. rather you should pay the taxes and claim refund. Reply By KASTURI SETHI: The Reply: Fully agree with Sh.Pawan Kumar Ji. Nicely explained.<br> Discussion Forum - Knowledge Sharing ....