Dipak (Accounts Admin) 17 June 2019
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.
Please correct me if I am wrong about filing GSTR-3B
Am I correct that ?
I will be thankful if you clear my above queries.
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Mayank Gadiya 18 June 2019
Yes, it is correct.
(a) turnover to be shown in table 3.1(b) without IGST amount as supply is under LUT.
(b) ITC in table 4A(5).
Refund could be availed of unutilised ITC.
You may also look for SEIS benefits under FTP