GST INPUT REFUND ON SUPPLIES MADE TO SEZ UNIT

[TAHA CHECHATWALA]

Dear All,

Our client is providing services to a SEZ unit and accordingly claims refund of GST paid on inputs utilized for the purpose of such services. Our client files its GSTR 1 on monthly basis and accordingly claims refund of tax paid on inputs for that particular month.

My query is, if suppose our client provides services in the month of july and made purchases for that purpose but the project does not get completed in july and continues in the month of august. Now in august also our client made some purchases and paid tax on them. Project is completed and sale invoice has been raised in august.

Now while making application for refund can our client claim refund of input tax paid on purchases made in july though sale invoice will be raised in the month of august.

AI Summary

Client Seeks GST Refund for July Inputs Used in August; Portal Update Resolves Claim Issue for Multiple Periods. A client providing services to a Special Economic Zone (SEZ) unit seeks a refund of GST paid on inputs for services supplied. The client queries whether they can claim a refund for inputs purchased in July when the sales invoice is raised in August. Several experts agree that input tax from July is eligible for refund, as it is used for services supplied in August. However, a technical issue on the GST portal restricts claiming the full refund for July's inputs, allowing only August's inputs to be claimed. The portal now allows refund claims for multiple tax periods, resolving this issue.