Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)

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A user is seeking clarification on a GST refund rejection for supplies made to an SEZ unit with tax payment. The department cited an amendment to the CGST Act from 29/08/2018, stating such refunds are disallowed from 01.02.2019. The user questions if this amendment in Section 54 of the CGST Act is accurate and if they can no longer claim refunds for SEZ supplies made with tax payment. An expert has provided a link suggesting the claim is still possible, indicating no such amendment exists.

Dipesh

Dipesh (Querist)

23 June 2021 Hii Expert,

We have applied Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) for the period of March 2020, first time department rejected with the reason of incomplete documents & issued memo & suggest file new refund application with proper documents. We have filed new application by 10/06/2021 & now department rejected application of refund with the reason "FROM 01.02.2019 GST REFUND ON ACCOUNT OF SUPPLYTO SEZ WITH PAYMENT OF TAX IS NOT ALLOWED AS PERTHE CENTRAL GOODS AND SERVICES TAX (AMENDMENT)ACT, 2018, DT. 29/08/2018" & issued show cause notice.

Is there any such amendment in sec. 54 of CGST act 2017 ??? We can not avail refund on account of supply to sez with payment of tax. ???

Pls clarify the same.

Thanks in advance.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

23 June 2021 No such amendment. Claim refund.
See the link.

https://www.google.com/url?sa=t&source=web&rct=j&url=https://taxguru.in/goods-and-service-tax/how-claim-refund-supplies-made-sez-unit-sez-developer-with-payment-tax.html%3Famp&ved=2ahUKEwj6wOCm2q3xAhUBWCsKHaOwCFEQFjAMegQIGxAC&usg=AOvVaw3jYcJi4hN2qax7d9Td3qYG&cf=1

Dipesh

Dipesh (Querist)

23 June 2021 Thank You Sir for your valuable reply.

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