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Export of services

AISHWARY JAIN (Student CA Final ) (41 Points)

12 September 2019

My customer, has already into export of services. He has yet not applied for GST and already his turnover reached 10 Lacs. Now my query is can LUT cover earlier receipts on export of services for the F.Y. 2019-20, and if not how can we represent the earlier receipts.

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4 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 12 September 2019

No...... LUT is applicable from date you got the ARN after .being filed .
So back date transaction cannot be cover.

You need to pay GST on the sale made after applied for Registration.

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AISHWARY JAIN (Student CA Final ) (41 Points)
Replied 13 September 2019

So sir, should the customer has to file monthly returns individually for that period. GSTR-1 and 3B both. and can he claim refund of the tax that he will pay now on that invoices.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 14 September 2019

Yes.................................

Jamil Ahmed (615 Points)
Replied 19 September 2019

Returns for the period before the date of registration cannot be filed. Taxable transactions made before registration may be added in first return filed.