1) In Income tax you need to show the IGST and ITC/RCM under the following heads.
(i) IGST refund receivable under the head Current Assets.
(ii) RCM/ITC refund receivable under the head Current Assets.
Don't treat them expense.
2) No need to upload LUT copy on the portal for the C.Y.. Apply next F.Y. 18-19 LUT online.