I have supplied the materials in December-18 to SEZ Developer without collecting tax and without LUT and filled the my GST return for the December period.
After that i have applied for LUT in Jan-19 as per my SEZ Customer requirement for the Zero Rated Dec-18 Supply. But Now Customer is saying that revise the invoice with the tax invoice of IGST and go for the refund because supplied the materials were not belongs to LUT period.
How could i come out from it and get the refund if i revise the invoice once again. Pl advise
08 February 2019
Dear Anil, without LUT bond it is as similar as normal clearence of goods rather than deemed exports 1. Issue the supplimentary invoice with GST 2. Amend the previous Invoice in your Current GSTR-1 return 3. refund procedure is -Customer issues an endorsement letter saying they have not utilized the input credit. you can file online for the refund. this as per my view . regards, Bhavya.P
‘SUPPLY MEANT FOR SEZ UNIT / SEZ DEVELOPER WITH PAYMENT OF INTEGRATED TAX’ and take the IGST refund of option, This is what my customer asking to mention in invoice and go for the refund.
Is it right, We have supplied materials with E way bills in December-18, should i take December date as invoice date or today date as invoice date for our GST Fillings.
I think the problem is all about the Portion of IGST portion in the Invoice. Option available to you is you can amend the Invoice in GSTR-1 in the current month for the Dec-18 but , you cannot amend in GSTR 3B
For refund of Taxes when supplied at Zero rated CGST rules 96 1(b) : the applicant has furnished a valid return in GSTR 3B. Its better you can raise a credit note As per CGST Act Sec.34 and close the issue .
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