Input credit of cgst & sgst

This query is : Resolved

AMIT NATH (Querist)
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06 December 2017 Sir/Madam,
Suppose X Ltd is a unit of Special Economic Zone. As per IGST ACT Supply to SEZ unit is a zero rated supply. Y Ltd is outside of SEZ but within the same state as X ltd is and provided service to X Ltd and issued invoice charging CGST & SGST and also filed their GSTR -1.

Now the query is whether X Ltd can claim this input of CGST,SGST ? if no then what options available to X Ltd

Thanks in advance

Guest

Guest (Expert)

07 December 2017 Supply to SEZ is always an inter state sale and thus you have to charge IGST.Supplier cam claim the refund of IGST paid.

AMIT NATH

AMIT NATH (Querist)
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09 December 2017 Sir,Thanks for your suggestion. But now the situation is that Y Ltd had already filed its outward supply details in GSTR-1 showing Intra state Sale. and Data is available to X Ltd in GSTR 2A. Now X Ltd can accept such Input CGST,SGST by accepting the Invoice or should reject the Invoice or Keep pending? Please Advise

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Guest

Guest (Expert)

09 December 2017 Supplier shall issue credit for the transaction and issue new invoice bye levying IGST.