Demand cut from ₹10,050 to ₹1,310
TaxSavvy for LUT filing
Exporting? File LUT and charge 0% GST.
We file RFD-11 for the year so exports go out without IGST.
If you wait: No LUT: pay IGST on exports, then wait for a refund (IGST Sec 16(3), CGST Rule 96A)
What you send
Any one of these gets us started. Photos are fine.
- Bank statement
- Invoices
- Contracts
- AIS or 26AS
- GST returns
Send them on WhatsApp or upload after you start. Documents are encrypted and seen only by your CA.
How we get it done
Four steps, the same for every job. You see each one ticked.
Information
GSTIN portal login. Two witnesses' names, occupations, addresses
Discussion
Have you already raised any export invoice this financial year before filing LUT?. Do you export goods, services or both, and to SEZ units?
Forms
Check eligibility and prior year LUT status. File RFD-11 LUT for the financial year with witnesses and declarations
Deliverables
RFD-11 acknowledgement with ARN. Rule 96A tracker
See what you get, free
Real formats, made with dummy data.
Sample Sample ₹5.7 lakh still to come in
Sample 2 receipts, ₹3.2 lakh, have no invoice
Questions, answered the CA way
Facts, Provisions and law, Analysis, Conclusion.
LUT filing: how to export services with 0% GST
- Facts
- When you provide services to a foreign client and receive payment in foreign currency, it's an export of service. Zero GST applies, but only if you've filed a Letter of Undertaking (LUT) with the GST department.
- Provisions and law
- CGST Act, Sec 16(3)(a) | Rule 96A | LUT Form RFD-11
- Analysis
- Without LUT: You collect 18% GST on the invoice, deposit it, then claim a refund. Refunds take 30-90 days. Cash flow nightmare. With LUT: Issue invoice at 0% GST. Receive USD from client. Convert to INR. No GST to deposit, no refund to claim. Clean. Filing LUT: Annual. File on GST portal → Services → User Services → Furnish LUT. No fee. No stamp. Takes 5 minutes. Valid for the entire financial year. Conditions for export of service: Place of supply = outside India. Payment received in convertible foreign exchange. Customer is outside India.
- Conclusion
- Login to GST portal → Services → User Services → Furnish LUT
- Select FY for which LUT is being filed
- Fill in details, submit with DSC or EVC
- Download the LUT acknowledgement, keep for 7 years
AIS Reconciliation Before Filing
- Facts
- AIS (Annual Information Statement) is what the government already knows about your income. Any mismatch between AIS and your ITR triggers a Sec 270(1), Income-tax Act 2025 (old Sec 143(1)) notice automatically.
- Provisions and law
- Sec 510 (old 285BB); Rule 114-I; Sec 270(1) (old 143(1)); Sec 439 (old 270A)
- Analysis
- What AIS shows (50+ types): Salary TDS (employer reported), FD/savings interest (bank reported), MF redemptions (CAMS/registrar reported), property transactions (registrar reported), dividend income (company reported), share transactions (SEBI/exchanges reported), foreign remittances (bank reported). How to access AIS: incometax.gov.in → Services → Annual Information Statement (AIS) → Download AIS. Also available as PDF and JSON. Two views: Taxpayer Information Summary (TIS), consolidated; AIS, detailed per transaction. AIS feedback mechanism: If a transaction in AIS is incorrect (e.g. bank reported wrong amount, MF company reported your brother's transaction), submit feedback: "Incorrect information" or "Income not pertaining to me". Feedback reduces AIS figure for that item. TIS vs AIS: TIS shows consolidated income by category (salary, interest, dividends). Use TIS to fill ITR.
- Conclusion
- Download AIS from IT portal (available from May for previous FY)
- Download TIS, compare each category with your own records
- Category 1, Salary: Matches Form 130 (old Form 16)? If multiple employers, sum of all Form 16s must match AIS salary figure
- Category 2, Interest: Bank FD interest + savings interest. Cross-check bank certificates
Composition Scheme: Rates, Eligibility, Filing, Exit
- Facts
- For small businesses below ₹1.5Cr turnover, pay GST at a flat lower rate on turnover instead of the standard 18/12/5% structure. No ITC, no B2B GST invoices, simplified compliance. Two returns a year instead of 24+ monthly filings. But once you cross ₹1.5Cr or make inter-state supply, you must exit.
- Provisions and law
- Sec 11 (old 10(1)); Sec 11 (old 10(2)); Sec 11 (old 10(5)); Rule 7; Sec 10(3)
- Analysis
- Who benefits most from composition scheme: Small retailers, kirana shops, small restaurants, local manufacturers, where most customers are B2C (end consumers). Since composition taxpayer cannot issue tax invoices, your B2B corporate clients cannot claim ITC, so if you primarily serve corporates, composition is not ideal. Tax payment under composition: No monthly tax computation on invoice-by-invoice basis. Just pay a fixed % of quarterly turnover. Pay via CMP-08 quarterly (by 18th of month after quarter). Annual return GSTR-4 by April 30. Much simpler than monthly GSTR-1 + GSTR-3B + quarterly GSTR-9. What composition taxpayer cannot do: Cannot collect GST from customer (tax comes from your own pocket on your turnover). Cannot issue a GST tax invoice, only "bill of supply" without GST. Cannot make inter-state sales. Cannot supply exempt goods without exiting.
- Conclusion
- Check eligibility: aggregate turnover in preceding FY ≤ ₹1.5Cr (₹75L for services)
- Confirm no inter-state supplies made or planned in the FY
- Confirm not selling on Amazon/Flipkart/Meesho (e-commerce aggregator = not eligible)
- Apply for composition: GST portal → Services → Registration → Application to opt for Composition → Form CMP-02
Invoicing foreign clients: Upwork, Fiverr, direct: FIRC and proof of export
- Facts
- When you receive money from a foreign client, you need proof that it was for export of service, not just a random foreign transfer (which could attract Sec 102, Income-tax Act 2025 (old Sec 68) scrutiny).
- Provisions and law
- FEMA 1999 | RBI ECB Guidelines | GST, export documentation
- Analysis
- FIRC (Foreign Inward Remittance Certificate): Your Indian bank issues this when foreign currency is credited. Contains: sender's name/country, amount, currency, purpose code. Get FIRC for every payment. Bank usually offers e-FIRC on request. Upwork/Fiverr: These platforms pay from their international entities. Get the payment breakdown showing client name, project, and amount. Platform 1099/earnings reports are useful. FIRC from your bank when money hits account. Documentation stack for every foreign payment: Invoice to client → platform earnings report → FIRC from bank → bank statement showing credit.
Exporting? File LUT and charge 0% GST.
A Chartered Accountant handles it. Fixed price, told before you pay.
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