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Refund of export or deemed export

REMYA R NAIR (STUDENT) (48 Points)

22 January 2019

How can we avail refund in case of export or deemed export

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6 Replies

Sanjiv Rajpoot (3430 Points)
Replied 22 January 2019

you have Lut or not

1 Like

pritesh (CA Final student) (7101 Points)
Replied 22 January 2019

To avail refund you need to file a RFD 01 form.

Utkarsh Maheshwari (39 Points)
Replied 22 January 2019

Now it can be claimed in rfd 01A online

Aashish Bansal (Article) (698 Points)
Replied 22 January 2019

Previously document are required to be submitted physically.. is that requirement removed?
The form was filled online but application is required to be submitted physically

REMYA R NAIR (STUDENT) (48 Points)
Replied 22 January 2019

I have made service to sez(special economic zone), I also

saurabh sawlani (2157 Points)
Replied 23 January 2019

Being in a SEZ can be advantageous to a certain extent when it comes to taxes. Any supply of goods or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies attract Zero tax rate under GST. In other words, supplies into SEZ are exempt from GST and are considered as exports.

Therefore, the suppliers supplying goods to SEZs can:

Supply under bond or LUT without payment of IGST and claim credit of ITC; or
Supply on payment of IGST and claim refund of taxes paid.