Lut alloted in mar-18 & gst return not fiked from sep-17

You can show all export sales as zero rated supplies without IGST as you have executed the LUT in March 18 i.e. for F/y 2017-18.

Please note that government has issued circular 37 CGST whereby they have condoned the delay in filling LUT.

Refer point 4 of attached circular

Thanks sir......

Sir, My company has exported IT services outside India. I have filed gstr 3B for Feb & Mar 2018 without submitting LUT/ Bond.
Can I submit them now? If yes, then what will be the consequences for such delay??Kindly explain the relevant steps also for LUT/Bond regarding eligibilty, etc & also the relevant procedures in ICEGATE portal .

Thank you in advance!!!!!!!!!
Please reply ASAP.