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Sale to SEZ unit.

Apoorva Moonat (executive) (221 Points)

26 January 2018

A person selling goods to SEZ unit has to charge IGST in the bill. But the SEZ unit need not to pay the IGST component in the bill. They just pay the amount of material while we have to pay IGST to the revenue. how can we claim the refund of IGST paid on such sale.

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2 Replies

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.

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