Find
Circular 37/11/2018-GST says that if exports were made before filing the LUT, the delay can be condoned and the LUT accepted after the event. Otherwise the officer may treat the exports as made without paying IGST that was due.
GST
Exported before filing LUT: what now
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Provisions
Circular 37/11/2018-GST; Sec 16(3), IGST Act 2017; Rule 96A, CGST Rules 2017
Analysis
File the LUT for the year at once and keep a written request explaining the gap. Refund officers often accept ex post facto LUT under the circular, particularly where the exports are genuine and documented. The other route is to pay IGST with interest on those invoices and claim refund of that IGST. Which route is better depends on the amount and your officer's view.
Close
- File the LUT for the current year today.
- Write to the jurisdictional officer asking for condonation under Circular 37/11/2018-GST.
- Keep invoices, bank realisation and shipping or service proof ready.
- If the officer refuses, pay IGST with interest and claim refund.
Do not back-date invoices to fit the LUT date; that creates a bigger problem.
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