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


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.

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