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How to claim GST credit against Service supply (Work Contract Service) to SEZ

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Jignesh Malkan

GM Finance Accounts

31 Points Posted on 21 August 2021

Hi, We are contractors, We have a completed order of Civil & industries work in SEZ, now we need to claim GST credit of purchase bills, which is supplied in SEZ for complete projects. So, please share the procedure / process for claim for certified bill by SEZ.

Replies (2)

Quick Summary

Contractors undertaking civil and industrial work for SEZ units can claim GST input credit on their purchase bills. The process involves claiming credit via GSTR 3B, provided you have filed a Letter of Undertaking (LUT) without tax payment. You can then claim a refund of the Input Tax Credit (ITC) by filing RFD-01, following the guidelines in Annexure Statement 5 and 5A for calculation.

Rajendra Prasad

Employee Private

1142 Points Posted on 21 August 2021

You can claim Input credit through GSTR 3B which are showing in GSTR 2A/ 2B, If you have been filed LUT with out payment of Tax.

Further you have to claim refund of ITC by filing RFD-01 as per the 2nd provision to Rule 89(1).
Go through the Annexure Statement 5 and 5A for calculation.