Refund of GST paid against supply to SEZ units

[MohanLal tiwari]

Dear Experts,

We have supplied goods during July'17 to SEZ unit on payment of applicable IGST, our SEZ customer had initially paid the IGST charged in bill but later on recovered asking to claim refund.

Kindly advise procedure with rulings & forms if any for claiming refund of IGST paid on supplies to SEZ units.

AI Summary

Suppliers must manually file GST refund claims for SEZ supplies using Form RFD-01A per Notification 55/2017. A supplier inquired about the procedure for claiming a refund of Integrated Goods and Services Tax (IGST) paid on goods supplied to a Special Economic Zone (SEZ) unit. Experts advised that the supplier must file an application electronically using Form GST RFD-01, as per CGST rules. However, due to the unavailability of the refund module on the portal, manual filing using Form RFD-01A is required, as per Notification No. 55/2017 and Circular No. 17/17/2017-GST. The application, along with supporting documents, must be submitted to the jurisdictional GST officer.