The following conditions must be met for being eligible to file form RFD-01A to claim refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax):

1.Form GSTR-1 and a valid GSTR-3B return must have been filed for the relevant tax period.
2.In Table 6B of the GSTR-1 filed for the relevant period,the details of supplies made to SEZ units or SEZ developers should have been mentioned by the taxpayer.
3.The taxpayer is registered with GST portal and holds an active GSTIN during the period for which refund is being applied for.
4.It is to be declared by refund claimant that such goods have been admitted in full in the SEZ for authorized operations/services have been received by SEZ for authorized operations.
5.It is to be declared by the refund claimant that the SEZ unit/Developer has not availed input tax credit of the tax period,which has been claimed as refund.

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