LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

REGARDING LUT

06 June 2020

i had 2 exports in the year 2019-20 without payment of tax, but didnt furnish lut.
so can i furnish lut for 2019-20 now?
export was in jan 2020 and i have not file gstr 1 and 3b for jan feb mar 2020 yet
please help

Reply
Follow
Share

6 Replies

KRISSHNAN KP (4215 Points)
Replied 06 June 2020

Yes you may file the same

CA Raj Doshi (Practising CA) (8723 Points)
Replied 06 June 2020

Ofcourse it can be done through the portal but would it be treated as a valid export under LUT ? As the LUT number would not have any reference on the shipping bill. @ vishesh surana

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 07 June 2020

No ...... you can furnish LUT now for Fy 2019-20 .
In term of rule 96A , read with Notification 37/2017 CT , Registered person who wants to export without payment of tax need to Furnish LUT online prior to Export made .

Note : As per Notification 35/2020 CT , the time limit to Furnish LUT for Fy 2020-21 has been extended to 30/6/2020.

2 Like