EXPORT OF GOODS - OPTING BOTH LUT AND IGST PAYMENT SIMULTANEOUSLY

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....XPORT OF GOODS - OPTING BOTH LUT AND IGST PAYMENT SIMULTANEOUSLY <br> Query (Issue) Started By: - Raghunandhaanan rvi Dated:- 24-10-2025 Goods and Services Tax - GST <br> Got 3 Replies <br> GST<br> <br> Dear Sir,&nbsp; An exporter opts to export goods under LUT without paying IGST. The LUT was registered and accepted by the GST office and is valid for 12 months. This means the exporter can export ....

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....goods under LUT until the validity period expires. During the LUTs validity period, he wishes to export a few consignments with IGST paid. My questions are: 1. Can exports be routed under IGST while LUT remains valid under GST? I understand that both options cannot be used at the same time. Is this legally permissible? 2. If both options are available for an exporter to use simultaneously, then wh....

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....y is a LUT prescribed with a validity of 12 months? 3. Are there circulars or notifications clarifying these points? Request your expert views and opinions in this regard. --Reply By: Sadanand Bulbule The Reply: Dear Sir An exporter with a valid LUT can still choose to export some consignments on payment of IGST and claim refund. The LUT only permits export without IGST-it doesn't mandate it fo....

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....r all exports. 2.&nbsp;&nbsp;The 12-month validity of LUT is just an administrative measure for yearly review; it doesn't restrict you from using the IGST route during that period. 3.&nbsp;&nbsp;References: Rule 96 & 96A of CGST Rules, 2017. Circular No. 125/44/2019-GST (refund procedures) Notification No. 16/2017-CT, as amended (LUT provisions)&nbsp; &nbsp;In short, LUT and IGST routes can coexis....

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....t; exporter may opt either per shipment. --- Sub-Reply By: Raghunandhaanan rvi The Sub-Reply: Sadanand Bulbule Ji Thank you, Sir, for your swift response.&nbsp; --Reply By: Shilpi Jain The Reply: Yes both options will be available. Also this was the modus operandi under Excise also i.e. before implementation of GST. <br>***<br> Discussion Forum - Knowledge Sharing....