Refund of ITC on Exports without payment of tax under LUT through postal route

Last updated: 06 April 2023
Quick Summary
This document explains how to claim a refund of unutilised Input Tax Credit (ITC) for zero-rated supplies made without payment of tax, specifically for exports processed via the postal route using a Letter of Undertaking (LUT). It details the eligibility criteria, the refund calculation process, and the necessary documentation and procedures required for a successful claim. This guide is particularly useful for businesses involved in exports who are looking to reclaim their input tax credits.

File details
PDF 1.58 MB 0 downloads GST
File description
Refund of ITC on Exports without payment of tax under LUT through postal route #pdf
Download PDF 1.58 MB Like
Submitted by · Posted 06 April 2023 · Other files by Chetna Rathi · Report
Comments

Recent Files in GST

View more →
PDF

FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour

03 July 2026 Download
PDF

FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact

03 July 2026 Download
PDF

GSTN: Enhancements in the e-Way Bill (EWB) Portal

22 May 2026 Download
PDF

ICAI issues GST Act(s) and Rule(s) Bare Law - April 2026 Edition

20 May 2026 Download
PDF

Handbook on GST Department Audit

16 January 2026 Download
PDF

Handbook on IMS under GST

16 January 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member prasanth konaprasanth konaPro Member Prakash KaduluriPrakash KaduluriPro Member chandradhass sathishchandradhass sathishPro Member Ishwarya Keerthi BIshwarya Keerthi BPro Member JAYDEEP MITRAJAYDEEP MITRA
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Second Amendment Directions, 2026
  2. Review of Guidelines on Concentration Risk Management - Rural Co-operative Banks
  3. MTP Series I & II for CA Final Nov 2026 Exams
  4. CBDT Releases Crypto-Asset Reporting FAQs under IT Act 2025
  5. Guidance Note on Tax Audit u/s 44AB of the IT Act, 1961 - Revised 2026 Edition
  6. Taxation And Other Laws (Amendment) Bill, 2026
  7. Armed Forces Allowances Exemption Guide 2026
  8. FAQs: Taxation and Other Laws (Amendment) Bill, 2026
  9. ICAI | 77th Annual Report and Accounts for FY 2025-26