GST REFUND EXPORT WITHOUT PAYMENT TAX

This discussion addresses issues with claiming GST refunds for exports made without paying tax for the 2021-22 period. It clarifies that to export goods without tax payment, one must file a Letter of Undertaking (LUT) with the department. Following this, a refund of the Input Tax Credit (ITC) against these exported goods can be claimed. The conversation also probes whether the user is specifically referring to the refund of unutilised ITC without tax payment and asks for more details on the problem faced.