Answer

1. F

   Facts

   Circular 37/11/2018-GST says that where the LUT was not filed in time, the delay can be condoned and the LUT accepted for the earlier period, rather than denying the zero-rated benefit outright. Officers still examine such cases, so documents matter.

2. P

   Provisions and law

   • Circular 37/11/2018-GSTClarifications on export refunds: BRC or FIRC for services, lower of invoice and shipping bill value, one deficiency memo
   • Rule 96A, CGST Rules 2017Export under bond or Letter of Undertaking (RFD-11) without IGST
   • Sec 16(3), IGST Act 2017Zero-rated supply can be made under LUT without IGST, with refund of unutilised ITC
3. A

   Analysis

   The substantive condition is that the supply is a genuine export. A procedural delay in filing LUT should not take away zero-rating, and the circular supports that. In practice, file the LUT, write to the jurisdictional officer asking for ex post facto acceptance for the earlier invoices, and attach that correspondence to the refund. If the officer refuses, the alternative is paying IGST with interest and claiming refund of the IGST paid.

4. C

   Conclusion

   1. 1File the LUT now for the current financial year
   2. 2Write to the officer asking for condonation for the earlier invoices, citing Circular 37/11/2018-GST
   3. 3Attach export proof and FIRC for each invoice
   4. 4File the refund with the condonation request on record

Do not file a claim that hides the LUT gap; disclose it and attach the request.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.