15 March 2019
One of my friend(Accountant) raised this query.A person made supplies to SEZ developer(with payment of TAX) and in gstr-1 it has been mentioned as export sales and now the person wants to claim refund of IGST as supplies were with payment of tax.
What is the solution and how can one claim refund of the same.
16 March 2019
He can claim refund even if supplied to SEZ developer ( Zero rated supply )
Sec 16. (1) of IGST Act - . “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
He was to fill zero rated supply details in coloum 6B instead of 6A ( Table 6 is for Zero Rated & Deemed Export Supply ) He can amend particulars of GSTR1 in subsequent moth GSTR 1
22 March 2019
But no shipping bill and export manifest is present as supplies were made to SEZ developer.Also amendment in GSTR-1 can be made only in case changes are there in invoices.
CAclubindia
