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gst refund under igst paid for sez supplies

Devendar Chawla (Service) (74 Points)

23 September 2018

how refund is to be processed.

supply under " supply meant for sez on payment of igst"

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7 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 23 September 2018

VIA FILING REFUND APPLICATION ONLINE

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Devendar Chawla (Service) (74 Points)
Replied 23 September 2018

do we have to produce any document for sez authorities.

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 23 September 2018

BUT PREPARE ALL DOCUMENT SREQUIRED FOR GST DEPT

Devendar Chawla (Service) (74 Points)
Replied 23 September 2018

we are media service provider. do we have to produce any document from sez authorities to claim refund.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 September 2018

Yes , As per Rule 89 CGST

(a) supplier of 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:

In reference to above yes you need a document certifying that the Services being provided.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 September 2018

As per Rule 89 f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;