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Export Services without LUT
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....xport Services without LUT<br> Query (Issue) Started By: - SUSHIL BANSAL Dated:- 2-5-2024 Last Reply Date:- 3-5-2024 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear experts, our client is providing export services wef August 2023 & filing returns with Nil tax.So far LUT has not been taken.If we take LUT now then whether we will get zero rate benefit for the amounts received so far. I....
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....f not then whether we need to deposit 18% GST on the Export services provided & then to apply for refund & further how to deposit the tax, through DRC-03/3B of subsequent month.Plz guide. Reply By Ganeshan Kalyani: The Reply: Sir, not applying for LUT within time line is a procedural lapse and it won't take your benefit of export of service without GST. Apply for the LUT now and keep the cop....
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....y for future audits/litigation, if any. Reply By KASTURI SETHI: The Reply: I support the views of sh.Ganeshan Kalyan Ji. Pl. see Board' s Circular No. 125/44/2019-GST dated 18.11.19 as amended. (Para No.44 refers). Reply By Shilpi Jain: The Reply: Not sure if you can apply this on the GST portal for last year. If not you can file the form manually to the department and also write a letter ....
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....asking officer for condonation of delay. You need not pay tax Reply By Shilpi Jain: The Reply: Also ensure that the LUT is applied for every financial year. Reply By SUSHIL BANSAL: The Reply: Tysm Ganeshan Sir, Kasturi Sir, Shilpi madam for your experts views.It would be very helpful for me. Reply By Padmanathan Kollengode: The Reply: Pls see para 44 of Circular 125: 44. Export of goods or....
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.... services can be made without payment of Integrated tax under the provisions of rule 96A of 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 been specified vide Circular No. 8/8/2017-GST dated 4.10.2017. It has been b....
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....rought to the notice of the Board that in some cases, such zero-rated supplies were made before filing the LUT and refund claims for unutilized input tax credit got filed. In this regard, it is emphasized that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in suc....
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....h 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. Similar view takein in Circular No. 37/11/2018-GST In my opinion, you may apply for LUT now and zero rating should be available for export received so far provided all other conditions are properly satisfied. For abundant caution, you m....
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....ay also consider writing to the jurisdictional officer quoting the circular also. Reply By SUSHIL BANSAL: The Reply: Tysm sir<br> Discussion Forum - Knowledge Sharing ....