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Gst payment by tr-6 challan accepatance

2611 views 4 replies

Dear Sir/s,

My Company is located in SEZ,  For DTA Sales we have file BOE, and our product is exempted from all duties.Before

Implementation of GST we have to pay Only 5 % of Vat/CST /2 % Against C-Form in the succeesing month.After GST 

IGST rate is also 5 % 

After implementation of GST when we file BOE if we mentioned IGST rate 5 % automatically the Duty payable amount  will appears.Customs Officers will alow to remove the goods from SEZ.after payment of Duy amount through TR-6 Challan only.

Please confirm whether TR-6 Challan will be accepted for filing GST Returns.

Thanks in Advance.

Y.RAJASEKHAR

 

Replies (4)

Please any one guide on this issue for SEZ Unit.

We also need clarification on this issue

Dear Sir,

Please help us to solve the above issue.We have to pay GST once again while filing the returns.

With Regards

Rajasekhar

Dear Prashanth Sir,

Greetings for the day.

Have you find any solution regarding the above issue. Please share .

With Regards

Rajasekhar

 

Rule 36 says Bill of entry or other similar documents prescribed under Customs Act 1962 (TR 6 challan?). Also, it was established earlier under CENVAT that credit arising from TR6 challan can be claimed. 

Considering the logic behind the concept of IGST (on imports/debonding) and the fact that GST has been created considering previous laws, this option should be availed, although not clearly forthcoming. 

I would personally suggest to claim the IGST credit. Although, where value is high obtain an opinion on the same, to ensure you have clarity of points for rebuttal during departmental audit (if any). 


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