Filling GSTR 3B under LUT for Exporters

17 December 2022

I am furniture exporter registered under LUT.

I purchase furniture from manufacturer and i pay IGST for the same but i don't charge any GST on my export invoice.

Now my question is should i claim ITC while filling GSTR 3B or should i apply for ITC refund by filling proper Refund From?

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2 Replies

18E0343 V Pradhish (243 Points)
Replied 17 December 2022

If you do have excess ITC in Ecrl, file GST refund u/s 89(4).

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CA Bikram Shaw (Service) (37 Points)
Replied 17 December 2022

First of all you need to show the same ITC in your GSTR 3B, then the same will reflect in Electronic Credit Ledger.

After that if you have excess ITC available in Electronic credit ledger then apply for refund.

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