29 May 2018
I have provided service to overseas and i have paid igst from my pocket and mentioned in GSTR-3B Under Outward taxble supplies(other than zero rated, nil rated and exempted).Now,how to get refund of that amount and Is there any requirement for applying for Letter of Undertaking(LUT)
30 May 2018
Option 1 - Apply for LUT for non payment of IGST
Option 2 - You can utilize your ITC or pay GST for making payment of IGST on export of services.
Ideally, exports with payment of tax needs to be shown in Zero rated with payment of tax. However, if it is shown in outward taxable supply then it can be revised in GSTR-3B of the next month.
Step 1 - Deduct the amount of exports shown in previous month in taxable supplies from current month taxable supplies
Step 2 - Show the amount of exports with payment of tax in current month "zero rated with payment of IGST"
Step 3 - Correctly disclose exports with payment of tax in GSTR-1 in Table 6A
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