SEZ Supply -GST Refund

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This discussion addresses a business's query about claiming a GST refund for materials supplied to an SEZ unit in April 2019. The response clarifies that the two-year time limit for claiming GST refunds, calculated from the date of despatch, has likely lapsed. It also questions the logic of claiming collected GST as an expense, suggesting the refund may no longer be claimable.

manisha

manisha (Querist)

27 May 2021 Dear Sir,
We have supply material to SEZ unit with gst tax during the for F.Y. 19-20 in the month of April 2019 and we have also filed our GST Annual return for F.Y. 19-20.
1. Can we apply for GST tax refund now and which form need to fill.
2. Or just transferred GST tax amount in profit and loss account and claim as expenses.

Please help me.

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)

27 May 2021 To apply for refund time limit is 2 years from relevant date in your case since It is Refund of GST Paid which means 2 years from the Date of despatch/loading/passing the frontier, I guess that period has lapsed.

For 2nd query I am unable to understand the issue because you have collected GST so how can you claim it as expense ??