Question 1

Can I export services without paying GST, and do I need an LUT?

Accepted Answer

Export without paying IGST up front and waiting for the refund.

Question 2

Documents required for LUT for Exporters

Accepted Answer

Name, address and occupation of two independent and reliable witnesses (CGST Rules 2017, rule 96A; FORM GST RFD-11, Letter of Undertaking - 'Witnesses (1) Name and Address (2) Name and Address'); Previous LUT, where one was furnished manually and approved by the tax authority for the current financial year - uploaded for online approval (CGST Rules 2017, rule 96A; FORM GST RFD-11 (portal upload slot)); Self-declarations in the form - the undertaking to export within the rule 96A(1) time, to observe the Act and rules, and to pay IGST with 18% interest on failure to export; and the eligibility condition that the person 'has not been prosecuted for tax evasion for an amount of Rs 2.5 Crore or above' (CGST Rules 2017, rule 96A; FORM GST RFD-11, Letter of Undertaking clauses (a) to (c)); DSC, or registered mobile / e-mail for EVC, of the primary or another authorised signatory (FORM GST RFD-11 verification)

Question 3

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Accepted Answer

Invoice-level details of supplies to registered persons (B2B), including those having a UIN (CGST Rules 2017, rule 59; FORM GSTR-1); Invoice-level details of inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (CGST Rules 2017, rule 59; FORM GSTR-1); Details of credit / debit notes issued against invoices (CGST Rules 2017, rule 59; FORM GSTR-1); Details of export of goods and services including deemed exports (SEZ) (CGST Rules 2017, rule 59; FORM GSTR-1); Summarised State-level details of supplies to unregistered persons (consumers) (CGST Rules 2017, rule 59; FORM GSTR-1); Details of advances received in relation to future supply and their adjustment (CGST Rules 2017, rule 59; FORM GSTR-1); HSN / SAC-wise summary of outward supplies (CGST Rules 2017, rule 59; FORM GSTR-1 table 12); For GSTR-3B: the filed GSTR-1/1A (auto-drafts outward-supply tables 3.1 and 3.2) and the system-generated GSTR-2B (auto-populates reverse-charge inward supplies and ITC tables 4(A) and 4(B)); eligible and ineligible ITC declared in table 4; cash-ledger balance or challan for liabilities that 'must be paid in cash only' (CGST Rules 2017, rule 61; FORM GSTR-3B); Active DSC, or access to the registered mobile / e-mail for EVC, of the authorised signatory (GST portal pre-conditions for GSTR-1 and GSTR-3B)

Can I export services without paying GST, and do I need an LUT?

LUT for Exporters

Documents required for LUT for Exporters

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

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