IGST REFUND ELIGIBLE TO SEZ

[Asked by Guest]

Dear sir, Is IGST paid by SEZ unit, can file GST refund application? if yes, please clarify with related notification

[Alkesh Jani]

Sir,

As per Section 54 of CGST, Any person can claim for refund. Yes, SEZ unit can file refund against the goods exported.

Thanks,

With regards

[Atul Rathod]

Yes, can claim. No speicif restriction anywhere in the law

[Rajendra Prasad]

Dear Sir,

There is no restriction. However in some places claim was rejected stating that raising IGST payable invoice itself wrong. But in some places refund was issued.

[Alkesh Jani]

Sir,

The department officer can act as per their understanding, which is not our concern. The issue before us is our concern and one should act accordingly, this is my view.

Thanks,

With Regards

AI Summary

IGST refund entitlement: SEZ units may claim refund for exported goods, though administrative practice varies.
SEZ units may claim refund of IGST paid on goods exported under the CGST refund framework. Refund entitlement depends on meeting procedural requirements and proper invoicing for export transactions. Administrative practice varies: some offices reject claims arguing issuance of IGST-payable invoices to SEZs was incorrect, while others grant refunds, so claimants should ensure compliance with refund documentation and procedures.