Refund procedure for GST for SEZ supplies

[Venkataswamy Krishnamurthy]

Dear sirs,

I am a supplier to SEZ units, i am invoicing zero tax without any GST to them whereas i pay for the goods which i purchase and supply. The input GST amount i have to claim for almost 18 months supply.

I have LUT ARN number also.

Kindly let me know the procedure for claiming the input tax .

Regards

KRISHNAMURTHY V

[Alkesh Jani]

Sir,

Please refer Rule 89 of CGST Rules, 2017. which self explanatory in nature.

Thanks

[KASTURI SETHI]

I agree with Sh.Alkesh Jani Ji. This forum is meant for complicated problems.

AI Summary

GST refund for zero-rated SEZ supplies: claim input tax recovery through the statutory refund procedure under GST rules.
Supplier makes zero-rated supplies to SEZ units without charging GST, has paid input GST on purchases and holds an LUT ARN, and is directed to pursue recovery of accumulated input tax through the statutory refund procedure under the GST rules as the appropriate mechanism for SEZ supplies.