LUT for Export of services without payment of duty
This query is : Open
20 November 2021
Dear All
One of client is into providing technical services to clients located in United states. He has raised an invoice in the month of July -21 but at that time he has not applied for LUT. but shown in return as without payment of duty.
He applied for LUT in the month of Oct -21.
Do he need to make payment of IGST for the month of July -21?
Thanks in advance
One of client is into providing technical services to clients located in United states. He has raised an invoice in the month of July -21 but at that time he has not applied for LUT. but shown in return as without payment of duty.
He applied for LUT in the month of Oct -21.
Do he need to make payment of IGST for the month of July -21?
Thanks in advance
20 November 2021
Yes, pay and apply for refund.
20 November 2021
No need to pay GST since the services were exported. I would advice you to have proper documents as evidence that the services were actually exported. Late filing of LUT is a procedural lapse and can be condoned.
21 November 2021
For the first year, a condonation was given for the delay in LUT. In your case, that condonation cannot be availed. You cannot cover your exports in a LUT applied later on.
21 November 2021
first year of gst I.E 2017-18... Circular 37/11/2018
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