Sir i am doing export with LUT how to correctly mention on gstr 1 pls explain that and also i am proceeding to claim for refund of accumulated itc due to export whether I can do so becuase i have claimed a duty drawback {Dbk+str} pls explain sir!
Dear Rahul There is no restrictions in claiming Refund for Un-utilised input on Export of goods with Lut , in case you have claimed the Duty Drawback . Yes As per Rule 96(10) , the Supplier cannot claim refund for the IGST paid on export , who has been availed benefits under Notification 78/2017 Custom & Notification 79/2017 Custom. but the also been withdrawn by Notification 16/2020 CT .
So in term of Rule 89 , you can claim ITC refund for Unutilised ITC for export without payment tax