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Sabita Sahoo (Querist)
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13 December 2017 A regd.person makes sale to SEZ unit without LUT.whether igst will be charged on the face of bill?when he will apply for refund in RFD 01how to ascertain that sez unit has not availed the said ITC?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 December 2017 Supply to SEZ unit is zero rated so IGST should not be collected. Furnish now LUT which is simple and relaxed rules. If you pay IGST claim refund by filing gstr-3 b and 6A of gstr-1.
On the GST Portal, a separate tab called “Table 6A of Form GSTR1” has been introduced recently to help exporters claim GST refund.

Sabita Sahoo

Sabita Sahoo (Querist)
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14 December 2017 Sir,my question is in case of export igst collected is to be shown in table6 of gstr1 which is claimed as refund.Is the accumulated ITC can be claimed as refund in RFD 01 A.or refund is to be claimed after adjustment of igst collected on export with CST & sgst I.e input on purchase?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 December 2017 IGST should not be collected on exports. Refund has to be claimed on IGST paid on export and input tax on purchase.

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