Find
Circular 8/2017-GST says if tax is not paid under Rule 96A after a default, the LUT facility is withdrawn. It is restored once the amount due is paid.
GST
LUT facility withdrawn after default
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Provisions
Circular 8/2017-GST; Rule 96A, CGST Rules 2017
Analysis
While withdrawn, every export must carry IGST, which blocks cash. Clearing the dues with interest restores the LUT. Ask the officer for written confirmation after payment.
Close
- Get the withdrawal communication and the amount.
- Pay the amount with interest through DRC-03.
- Write to the officer with the DRC-03 acknowledgement asking for restoration.
- Resume exports under LUT after confirmation.
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