Good Evening sir, Can you please explain the Process of Exports Without LUT, How to do It and how to claim the refund on exports with Payment of tax -NO LUT.

Reply—As per section 16(1) of the IGST Act, “Zero rated supplies” means supplies of goods or services or both to a SEZ developer or a SEZ unit. 

A registered person making Zero rated supply shall be eligible to claim refund under either of the following options, namely:––

(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or

(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.

A taxpayer is eligible for Refund of Integrated Tax and Cess on account of Export of goods (With payment of tax) if he meets following conditions—

 1) Filed Form GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax and Cess levied AND

2) Filed Form GSTR-3B of the relevant tax period for which refund is to be paid.

No need to apply for refund seprately.

 As mentioned in query, goods supposed to export without submission of LUT, taxpayer needs to charge IGST on export of goods and claim refund of such tax paid thereafter.

1. Once you file Form GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax and Cess levied and also file Form GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax and Cess.

2. GST Portal shares the export data declared under Form GSTR1 along with a validation that Form GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the Form GSTR 01 data with their Shipping Bill and EGM data and process the refund.

3. The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.

4. Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.