Filling GSTR 3B under LUT for Exporters

458 views
User Avatar

33 Points Posted on 17 December 2022

I am furniture exporter registered under LUT.

 

I purchase furniture from manufacturer and i pay IGST for the same but i don't charge any GST on my export invoice.

 

Now my question is should i claim ITC while filling GSTR 3B or should i apply for ITC refund by filling proper Refund From?

0 Reply Share Follow
On 17 December 2022 at 03:17 Report
Replies (2)
Quick Summary
If you're a furniture exporter registered under LUT and paying IGST on domestic purchases but not charging GST on exports, you need to claim your Input Tax Credit (ITC) in your GSTR 3B. This ITC will reflect in your Electronic Credit Ledger. If you have excess ITC available after filing GSTR 3B, you can then apply for a refund.

User Avatar

143 Points Posted on 17 December 2022
If you do have excess ITC in Ecrl, file GST refund u/s 89(4).
1 Reply
On 17 December 2022 at 10:12
User Avatar

Service
42 Points Posted on 17 December 2022

First of all you need to show the same ITC in your GSTR 3B, then the same will reflect in Electronic Credit Ledger.

After that if you have excess ITC available in Electronic credit ledger then apply for refund. 

1 Reply
On 17 December 2022 at 19:18

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. NSFA(National Food Security Act) commission
  2. RCM applicability on petty GTA freight (₹450
  3. Short payment reccieved in export & GST implic
  4. Parag Gupta vs Purushottam Aggarwal- who is best f
  5. GST applicability on own-vehicle goods transportat
  6. FAST DS Scheme 26
  7. 12A registration expired in FY 22-23 and is not re
  8. Seeking Clarification on Business Code Selection a
  9. CG on property sold after construction of a house
  10. Nursing Home Taxability

More recent discussions | Post

Related Topics :

Loading

Latest Job Openings

View all
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
29 September 2026
Work at home

Lottery.sambad.tv

Bhopal

Others

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details