Letter of undertaking

This discussion addresses a user's oversight in applying for a Letter of Undertaking (LUT) for GST exports in the 2019-20 financial year, leading to unapplied IGST. The consensus is that LUT cannot be applied retrospectively. The recommended course of action is to pay the outstanding IGST along with interest and then apply for a refund of the tax amount. While the interest may not be refunded, contacting a local GST officer for potential assistance is also suggested.