Refund of GST paid against supply to SEZ units, Goods and Services Tax - GST

[MohanLal tiwari]

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.

Posts / Replies

[Rajagopalan Ranganathan]

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 full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;

(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:

The refund application has to be filed electronically in the common portal in form GST RFD-01.

[Alkesh Jani]

Sir, I agree with the views of our expert but with little correction of Notification No. 55/2017-CT dated 15.11.2017, whereby manual filing is prescribed in form RFD-01A. Circular No.17/17/2017-GST dated 15/11/2017 may help you.

[CS SANJAY MALHOTRA]

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.

[Gorantla Bhaskar Rao]

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 print out of the said form shall be submitted before the Jurisdictional proper officer along with all the necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to Form GST RFD-01) within the time stipulated for filing of such refund under the CGST Act.