02 July 2018
Hello ,. I am doing export business,But i am failed to furnish LUT for the year 17-18 and i didnt pay the IGST also,...... Is there any possibility to claim refund of ITC? If yes .What is the procedure for claiming refund of ITC?
04 July 2018
You could apply for refund u/s 54 for unutilised ITC for goods exported without payment of IGST. The non-furnishing of LUT is a procedural lapse.
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