Answer

1. F

   Facts

   Refund of ITC for exports without tax needs the export to be under LUT or bond. If no LUT was on record, the officer may reject the refund or demand IGST. Circular 37/11/2018-GST allows condonation of the delay in filing.

2. P

   Provisions and law

   • Circular 37/11/2018-GSTDelay in furnishing LUT may be condoned and the LUT accepted after the event
   • Sec 54(3), CGST Act 2017Refund of unused ITC on zero-rated supplies made without paying tax
   • Sec 16(3), IGST Act 2017Zero-rated supply can be made under bond or LUT without paying IGST, with refund of unused ITC
3. A

   Analysis

   Argue that the substantive condition, a genuine export with foreign exchange received, is met and that LUT is procedural. File the LUT now and request ex post facto acceptance. If the rejection order is already passed, appeal within 3 months. Alternatively, pay IGST with interest and claim refund of IGST paid.

4. C

   Conclusion

   1. 1Download the rejection order and read the reason.
   2. 2File the LUT for that year if the portal allows, or request acceptance from the officer.
   3. 3Appeal in APL-01 citing Circular 37/11/2018-GST and export proof.
   4. 4Start filing LUT every April from now.

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