Law firm require to file letter of undertaking ?

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SHALIBHADRA (Querist)
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22 November 2017 I want to know , if a Partnership Law firm provide Legal Service to Foreign Client, than the Law firm is required to Pay IGST? or they can file Letter of Undertaking for export service without payment of IGST ?

Kindly advice for this.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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22 November 2017 Legal services are covered under the reverse charge system. you do not have required LUT.

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SHALIBHADRA

SHALIBHADRA (Querist)
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22 November 2017 Thanks Sir,
Can Law Firm Get Input Credit refund if they are not paying or collecting any GST towards providing services to Local or Foreign clients ?

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 November 2017 GST not applicable on export of service you have to furnish letter of undertaking otherwise IGST payable by you.
Reverse charge applicable only to Indian clients.