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Refund of GST against export of services

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Jeetu Kodwani

Consultant

20 Points Posted on 06 July 2020

dear experts

I have received consideration against export of services during 2019-20.
have crossed 20 Lac turnover in December 2019 and taken GST registration in March 2020,
and taken LUT for F.Y 2020-21 bcz 2019-20 LUT was not available at that time.
now want to ask that.

weather I need to pay GST on consideration received after December but before GST registration.??
if yes then how can I claim refund since LUT was not there.?
thanks in anticipation.

Replies (3)

Quick Summary

This discussion addresses a common query regarding GST refunds for exported services. The user received payment for exports in late 2019/early 2020, registering for GST in March 2020. They are seeking clarification on whether GST is payable on services rendered before registration and how to claim a refund if GST was paid, especially since a LUT wasn't in place for the period in question.

Hemal Makwana

Designation

20 Points Posted on 06 July 2020

Refund may not be available for january 2020 and feb 2020 since you were not registered. However, on the other hand department may recover IGST where export was undertaken prior to registration