Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

sales to sez

sanjay (chartered accountant) (33 Points)

26 January 2018

एसईजेड को बिक्री आई जीएसटी लगाकर की जाती है खरीददार आई जीएसटी का पेमेंट नहीं करता है ऐसी कंडीशन में क्या रिफंड आवेदन देना होगा

Reply
Follow
Share

5 Replies

sharat (Unemployed) (135 Points)
Replied 26 January 2018

ha ji hoga..

Upgrade to CAclubindia Pro. Subscribe Now!

sharat (Unemployed) (135 Points)
Replied 26 January 2018

The application for refund of IGST Paid on Exports of services and supply of Goods or services or both to SEZ Zone or SEZ Developer shall be made by filing the printout of FORM GST RFD- 01A manually with the jurisdictional GST officer.

For Refund of unutilized ITC in all cases whether supply of goods or services or whether supply to SEZ Zone or SEZ Developers, in which supplies made without payment of IGST FORM GST RFD-01A needs to be filed on the common portal. The amount of credit claimed as refund would be debited in the electronic credit ledger and proof of debit needs to be generated on the common portal means The corresponding electronic credit ledger of CT / ST / UT / IT/ Cess would get debited and an ARN number would get generated which is to be mentioned on the printout of FORM GST RFD- 01A and needs to be submitted before the jurisdictional GST.