Guruprasad (Accountant) (39 Points)
28 June 2018Dear Experts,
To Claim the GST refund on SEZ Supply/Services, Supplier of services along with such evidence regarding receipt of services for authorized operations as endorsed by the specified officer of the Zone. What evidence is require to Claim refund?
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 28 June 2018
Guruprasad
(Accountant)
(39 Points)
Replied 06 July 2018
Dear Pankaj
Thanks:) Submited the same long back but application got rejected due to Authorised SEZ officer not endorsed evidences for receipt of services in SEZ location
Require clarification on what evidence required to get the refund
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 06 July 2018
Rule 89 says-
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Thus in case of SEZ, endorsement by specified officer of the zone is required to claim refund.
Specified officer of SEZ means Govt. officer of SEZ.
CAclubindia
