Claim of refund on Zero Rated supplies to SEZ unit

[sukhbir singh]

Can we file Refund Claim on supply to SEZ unit when the payment from the buyer has not been received/on credit as usual.

is it compulsory that we can file refund claim only after receipt of payment from buyer.

AI Summary

Refund Claim Eligibility for SEZ Supplies Under GST: Payment and Certification Required Before Filing A query was raised about the eligibility to file a refund claim on zero-rated supplies to a Special Economic Zone (SEZ) unit under GST when payment from the buyer has not yet been received. Two responses were provided. The first response clarified that a refund is only admissible after tax payment and receipt of foreign exchange, with certification required from the SEZ unit's head. The second response supported the first, agreeing with the necessity of these conditions for claiming a refund.