Fact-check notes
Last fact-checked: 2026-05-30
GST caution: GST rates, amnesty windows, RCM, LUT and ITC treatment should be checked against the live GST portal, CBIC notifications and current return utilities before filing.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
IT and software company GST is driven by export status, foreign SaaS/cloud input costs, LUT renewal, RCM and refund documentation.
- Export of services needs place-of-supply and foreign exchange evidence.
- LUT should be renewed on time before export invoicing.
- Foreign SaaS/cloud tools may need RCM and ITC mapping.
- Multi-location companies should review ISD treatment.
Who this is for
- IT exporter filing LUT/refund.
- SaaS or BPO company with foreign clients.
- Software firm buying AWS/GitHub/Figma tools.
- Multi-branch IT company distributing credits.
Documents and data to verify
- Export invoices and agreements.
- FIRC/BRC and bank realisation proof.
- Foreign vendor invoices and RCM challans.
- GST returns and ITC ledger.
Common mistakes to avoid
- No LUT renewal.
- Missing RCM on imported services.
- Weak export evidence.
- No exempt/taxable ITC mapping.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.