gst refund under igst paid for sez supplies

IGST 199 views 7 replies
how refund is to be processed.

supply under " supply meant for sez on payment of igst"
Replies (7)

VIA FILING REFUND APPLICATION ONLINE 

do we have to produce any document for sez authorities.

NO 

BUT PREPARE ALL DOCUMENT SREQUIRED FOR GST DEPT 

we are media service provider. do we have to produce any document from sez authorities to claim refund.
Yes , As per Rule 89 CGST

(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:

In reference to above yes you need a document certifying that the Services being provided.
As per Rule 89 f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;
good and nice explanation like it


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