Question 45:
If a peson supplies goods to sez without letter of undertaking in fy-2017-18 . can he files lut for fy-2017-18 online in a current finanical year ? please suggest remedial measures if any

Answer

As per Rule 96A read with Circular No. 8/8/2017-GST, LUT has to be furnished before affecting Exports in any Financial year. There is no purpose for filling LUT for the back period. (Reply dt. 05/4/2018)