Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 6-2-2018 Last Replied Date:- 8-2-2018 – Dear Experts,We have supplied goods during July'17 to SEZ unit on payment of applicable IGST, our SEZ customer had initially paid the IGST charged in bill but later on recovered asking to claim refund.Kindly advise procedure with rulings & forms if any for claiming refund of IGST paid on supplies to SEZ units. – Reply By Rajagopalan Ranganathan – The Reply = sir, According to second proviso to rule 89 (1) of CGST rules, 2017 in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the – (a) supplier of goods after such goods have been admitted in fu
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ng so and ARN shall be generated. Application with supporting documents is to be filed manually with jurisdictional GST officer. – Reply By Gorantla Bhaskar Rao – The Reply = Dear sir, I agree with the above experts. However, as of now due to non-availability of the refund module on the common portal, manual filing and processing of refund claims in respect of zero-rated supplies was prescribed vide CBEC circular 17/17/2017-GST Dt.15.11.2017. Accordingly, the application for refund of integrated tax (IGST) paid on zero-rated supply of goods to SEZ developer/SEZ unit is required to be filed in Form GST RFD-01A (as notified in the CGST Rules vide Notification No.55/2017-Central Tax dated 15.11.2017) by the supplier on the common portal and a
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