please guide/clarify/confirm regarding following
1.Gst itc is available for supplies made to SEZ units against LUT. And it has to be applied for after relevant gst returns.
2. Can gst filed & paid in 3 b under wrong head and filed correctly in R1 can be applied for refund pertaining to 2017-18 and 2018-19? Whereas correct gst will be paid through DRC 3.
1) You can claim refund of partial ITC by filing RFD-01 if you have made supply under LUT to SEZ.
2) Yes you can claim refund under RFD-01 if the corrective measure is taken for the differences through DRC-03. Proper relevant documents regarding refund of ITC should be submitted to Proper jurisdictional officer!
CAclubindia
