21 May 2019
Dear Experts..we got issued LUT for zero rated supply in February 2019 for contract work from SEZ. Our contract work was completed in March but Bill could not be handed over to the party as they said that we will accept Bill after inspection work is done but they didn't do it before 31st March 2019. We have already filed GSTR 3B of March 2019 and they completed their inspection work in April. We didn't show the Bill which was raised against LUT in GSTR 3B of March. Can we now handover Bill to them of April date with mentioning LUT which was issued in February 2019? I am asking this question because validity of LUT remains for one financial year which ended on 31st March 2019.
CAclubindia
