Hi, We are a small enterprise registered in Chennai and I am the CEO. I have the following questions require clarifications:
1. In Dec-2017, GSTR-3B, we missed to account Integrated Tax an integrated tax & custom duty amounts for an export sales. How to add it now.
2. We have eligible ITC major amount out of Export sale, for which the inter-state supplier has charged us GST, even though we submitted them LUT. How to claim refund.
Appreciate hearing from you, ASAP.
In my opinion and best to my knowledge you should show missed export details in next month GSTR-3B. Show correct details in GSTR-1.
Your second question, supplier has correctly charged IGST.
LUT is for exporting of goods without payment of GST and not for purchasing without GST.
You can claim refund by filing refund application online on GST website. Application can be filed for each month. Unutilised credit against export sales will be refunded to your desired bank account.
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