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TMI BlogRefund of GST paid against supply to SEZ unitsX X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of GST paid against supply to SEZ units X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST RFD-01. Reply By Alkesh Jani: The Reply: 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. Reply By CS SANJAY MALHOTRA: The Reply: GST RFD-01 is to be filed online as duty will be debited at common portal by doing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BEC 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. X X X X Extracts X X X X X X X X Extracts X X X X
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