Question

The Dealer is a Pvt ltd Company, engaged in the business of exporting of services. The dealer has obtained LUT Whether the GST will be payable on advances received against the export of services (Zero Rated) against which LUT has been obtained (LUT Accepted by GST Dept. 03.08.2017) 1. if Advance received and Services rendered, both, after date of Acceptance of LUT? 2. If advance received before acceptance of LUT (eg. 24.07.2017) and Services rendered on 20.08.2017 after obtaining LUT?? Sir, In response to our 1st query replied through Email vkcoffice@gmail.com dated 18th Oct, 2018,you advised us to go for refund. Please provide the process of refund. Complete text of email reproduced as under: Reply to Ask a Question 1 message Lawcrux Support Thu, Oct 18, 2018 at 3:51 PM To: vkcoffice@gmail.com Dear Sir, Greetings of the day Thanks for using Law Crux GST QUESTION 1.While filing the GSTR 3b for the month of June 2018 for Party A, data of Party B (another client) was uploaded, due to oversight. However In GSTR1 for the quarter ended 30th June 2018 , correct data was uploaded 2. Due to this mistake, wrong IGST liability for party A(instead of actual Nil ) was created which was also duly adjusted with input igst credit available with Party A 3. Now the Business of the party A is that It purchases from outside Delhi and sale in Delhi. Meaning thereby it has no IGST Liability at any point of time but it always has Igst as Input 4. Incidental to this mistake, another mistake was that Sgst and Cgst liability were uploaded as nil whereas it had these liabilities (This again is because of the fact that data of another client i.e party B was uploaded for party A 5. Please advise as to how to correct both types of mistakes ?? ANSWER Circular No. 26/26/2017 dt. 29-12-2017 vide Common error III has clarified that if inter-State supply shown as intra-State supply and return is submitted and the company had paid their wrong liability and filed their return in order to avoid late fee and penalty`, then the company will have to report the interState supply in their next month?s liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same. In your case as you have reported the sales correctly but liability is credited in wrong head, therefore you are required to pay liability of CGST and SGST with interest and as you are not able to adjust the credit of IGST go for refund of IGST wrongly paid. Regards Law Crux Team Disclaimer : The reply to query given by Lawcrux team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises on the basis of opinion given above. Copyright : The reply given by the Lawcrux Team is covered under copyright of Lawcrux

Answer

1. As per Rule 96A read with Circular No. 8/8/2017-GST, LUT has to be furnished before affecting Exports in any Financial year. Their is no remedial measure for filling LUT for the back period.
Department may impose General penalty under Section 125 of CGST for not following export procedure which may extend to twenty five thousand rupees. But you should pay penalty only after it is imposed. There are a chances of waiver of penalty.

2. For excess payment of tax now you can apply for refund on online portal as option is available on portal. (Reply dt.12/11/2018)