GST refund on account of Inverted Tax Structure

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Kamlesh sharma (Querist)
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22 April 2020 in case of inverted tax structure gst refund, whether SEZ supplies without payment of tax shall be included in the turnover of inverted tax structure or shall not be considered while preparing RFD-01 Sheet?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 April 2020 It will not fall under inverted tax structure. Claim it under refund of ITC on export.

CA Ankit Kumawat

CA Ankit Kumawat (Expert)
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30 April 2020 yes i agree with CA R seetharaman, claim it under refund of unutilized ITC.

Kamlesh sharma

Kamlesh sharma (Querist)
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30 April 2020 Actually the party has two situation they also supplies goods to SEZ and to Domestic area, Their Input taxed @18% and output taxed @12% so we have claimed refund under inverted tax structure
But my question is whether I have to apply different refund for both situation and while applying refund under inverted tax structure I shall consider SEZ supplies under inverted tax structure turnover,
Under Adjusted Total Turnover All Supplies whether SEZ or domestic both will be covered but under inverted tax turnover only lower taxed output turnover will be covered?
And also I have to apply different refund application for SEZ Supplies for unutilised ITC?
Please reply

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 May 2020 Yes, apply different refund application for SEZ Supplies for unutilised ITC and inverted tax structure refund for domestic supply.

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