Export of Services और LUT: GST Export Documentation की Guide

Export-of-services treatment requires the applicable legal conditions to be satisfied. Review the supplier and recipient locations, place of supply, receipt conditions and relationship between the parties. An LUT relates to an eligible export route without payment of integrated tax; it does not determine eligibility by itself. ^{[1] [2]}

Examine the contract and payment trail

Keep the engagement agreement, deliverables, customer identity and location, invoice, remittance evidence and relevant bank records. Clarify whether the arrangement involves an intermediary or other special place-of-supply issue. Match receipts to invoices and follow up unapplied or short payments.

Organise the annual and return workflow

Check the LUT requirements for the relevant period before using that route. Maintain acknowledgement details and consistent invoice wording. Reconcile export sales with returns and any refund working. Refund eligibility, time limits and supporting evidence are separate questions; filing an LUT does not guarantee a refund. ^[2]

Practical preparation checklist

• Contract and evidence of recipient/location/place of supply.
• Invoice, delivery evidence and remittance mapping.
• Applicable LUT acknowledgement and period.
• Return/refund reconciliation and exception record.

Illustrative example

A consultant invoices an overseas company but the actual arrangement may fall within a special place-of-supply rule. The foreign billing address alone cannot settle tax treatment. Reviewing the service contract before issuing invoices is safer than correcting a full year later.

Avoid this mistake

Do not market LUT as a universal zero-tax certificate or assume every foreign receipt is export revenue. Keep bank charges, advances, refunds and exchange differences identifiable. Specialist review is appropriate where related parties, delayed receipts or unusual service arrangements are involved.