12 April 2020
SIRS ONE OF THE OUR CLIENT EXPORTED THE GOODS UNDER LUT. BUT FORGET TO FURNISH THE LUT IN THE GST PORTAL FOR THE FY 2019-20. HENCE, HOW TO APPLY THE REFUNDS ON EXPORTS WITHOUT PAYMENT OF IGST. WHETHER APPLY EXPORTS REFUND ON WITHOUT PAYMENT OF IGST OR REFUND ON INADVERTENT TAX STRUCTURE. PLEASE CLARIFY
CURRENT FY 2020-21 WE CAN FILE THE LUT. BUT PREVIOUS FY 2019-20 NOT RENEWED.
CIRCULAR NO.37/18 IS APPLICABLE TO FILE THE REFUND IN THIS SITUATION. ANY OTHER NOTIFICATION/CIRCULAR AND AAR AVAILABLE FOR THE SAME. PLEASE CLARIFY REGARDS SR
19 April 2020
Filing of LUT is procedural aspect and hence it can be condoned. It would be litigative to get refund easily. Legally you can file refund claim. Alternatively you can explore future exports with payment of IGST
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