Refund of export or deemed export

Import / Export 195 views 6 replies
How can we avail refund in case of export or deemed export
Replies (6)
you have Lut or not
To avail refund you need to file a RFD 01 form.
Now it can be claimed in rfd 01A online
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
I have made service to sez(special economic zone), I also
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.


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