LETTER OF UNDERTAKING EXPORT LUT

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A client exported goods under a Letter of Undertaking (LUT) but failed to submit it on the GST portal for FY 2019-20. The query seeks clarification on how to claim refunds for these exports made without IGST payment. The suggested solution involves filing a bond with a delay condonation application and then submitting the refund claim once the LUT is accepted.

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)
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10 April 2020 SIRS
ONE OF THE OUR CLIENT EXPORTED THE GOODS UNDER LUT. BUT FORGET TO FURNISH THE LUT IN THE GST PORTAL FOR THE FY 2019-20. HENCE, HOW TO APPLY THE REFUNDS ON EXPORTS WITHOUT PAYMENT OF IGST.
WHETHER APPLY EXPORTS REFUND ON WITHOUT PAYMENT OF IGST OR REFUND ON INADVERTENT TAX STRUCTURE.

PLEASE CLARIFY

REGARDS
SR

RAJA P M

RAJA P M (Expert)
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10 April 2020 No... If no. LUT / Bond in the said FY then Pay IGST as per Your exports after that claim such amount...

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)
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11 April 2020 Already filed returns without payment of IGST for the exports for the said FY. Now we have to amend the same. Please let me know how to make the IGST for the said FY.