Gstr-3b export under lut and input service credit

Dipak (Accounts Admin) (21 Points)

17 June 2019  

Dear sir,

I have a company working for a foreign customer providing software development and support services.

I have taken already LUT (letter of undertaking) & opted for quarterly returns as my turnover is limited.

  • I have monthly one or two invoices raised to the foreign clients which i raise under LUT without paying IGST.
  • I work from a co-working space and get a monthly GST invoice for the rent and other services

Please correct me if I am wrong about filing GSTR-3B

Am I correct that ?

  1. I have to fill the total amount of invoice i raised previous month in the 3.1(B) Outward Taxable Supply (Zero Rated) and the IGST to be 0 ?
  2. In the eligible ITC I put my rent amount and GST details in section A(5) under All Other ITC

I will be thankful if you clear my above queries.