Answer

1. F

   Facts

   Exports without payment of IGST require a valid LUT or bond. Where exports were made before the LUT was filed, CBIC has allowed the delay to be condoned and the LUT accepted after the event in suitable cases.

2. P

   Provisions and law

   • Sec 16(3), IGST Act 2017Zero-rated supply under bond or LUT without payment of IGST, with refund of ITC
   • Circular 37/11/2018-GSTDelay in furnishing LUT can be condoned and the LUT accepted ex post facto
3. A

   Analysis

   Example: an IT exporter filed the LUT for FY 2025-26 on 10 June, but billed exports from 1 April. The refund for April and May is questioned. Reply citing the circular, ask for condonation, and show the exports were genuine with FIRCs. File LUT before 1 April every year to avoid this.

4. C

   Conclusion

   1. 1Check the LUT filing date for the year
   2. 2Identify exports made before that date
   3. 3Reply in RFD-09 citing the circular and asking for condonation
   4. 4File next year's LUT before 1 April

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