Refund of GST paid against supply to SEZ units
Query (Issue) Started By: – MohanLal tiwari Dated:- 6-2-2018 Last Reply Date:- 8-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
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
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TRA:
The Reply:
GST RFD-01 is to be filed online as duty will be debited at common portal by doing 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 N
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