TMI BlogLUT not applied but export of services made - Goods and Services TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, First of all let me thank you all for the great work you are doing by providing youe espert opinion. We are the exporter of services and as such we applied for LUT for 2017-18 and 2018-19, however somehow we missed to file LUT of 2019-20 on time and it was filed in the month of Aug 2019. instead of 31-Mar-2019 and we had exported services during the period 01-Apr-2019 to 31-Aug-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and all the money were realized within 30 days of invoice date. So need the expert opinion as to whether it is necessary to pay IGST for the service exports made between the period 01-Apr-2019 to 31-Aug-2019 and then claim it back. Please advice. - Reply By KASTURI SETHI - The Reply = Already replied against Issue ID No.116210 dated 18.4.2020 . However, relevant circular is also appended be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low:- Exports related Refund claims - Clarifications Circular No. 37/11/2018-GST, dated 15-3-2018 - Reply By YAGAY andSUN - The Reply = In our view, filing of LUT is procedural matter/aspect, in earlier regime i.e. Excise there are plethora of judgment in favour of exporters wherein in LUT was not submitted but benefit related to exports were granted. - Reply By Vikash Agarwal - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = Thank You so much all for the response. - Reply By Vikash Agarwal - The Reply = Dear KASTURI SETHI SIR and other experts, Thank you so much for your valuable advice so far, if you could clarify one more thing that would be really helpful, since the above circular specifically talks about the refund scenerio where LUT is not filed or delayed, however not able to interpret whether w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e can avoid paying penalty/interest for just delay in filing LUT citing same circular setting aside the refund situation Also would you advice that we request to the department for condonation for delay in filing LUT. - Reply By KASTURI SETHI - The Reply = Sh.Vikash Agarwal Ji, I express my views as under:- 1. The situation of filing refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of export without executing LUT is 'more serious' than yours' situation. Yours situation is just a procedural lapse and it will not attract penalty at all in view of the above circular which is meant for sanction of refund claim (as mentioned by you. 2. There is no need to file an application for condonation of delay inasmuch as the Board's circulars are bin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding on the department. There is judgement of Hon'ble Supreme Court to this effect. 3. Last but not the least I do not hesitate to mention that legally there is no problem in your situation but one has to be polite and humble while dealing with the officers of the department. One may be very strong on merits even then politeness and humbleness are required. - Reply By Vikash Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal - The Reply = Dear Kasturi Sethi Sir, Thank you so much for your valuable advice. It is really helpful. Yes, I agree the politeness, humbleness and respect towards the person on other side is very important and I always try to follow that. Thank you once again Sir. Regards, Vikash - LUT not applied but export of services made - Goods and Services Tax - Query Started By: - Vikash Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwal Dated:- 21-8-2020 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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