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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.
GST
Refund on exports made before LUT acceptance
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Provisions
Sec 16(3), IGST Act 2017; Circular 37/11/2018-GST
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.
Close
- Check the LUT filing date for the year
- Identify exports made before that date
- Reply in RFD-09 citing the circular and asking for condonation
- File next year's LUT before 1 April
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