Dear experts,
One of my client is in SEZ unit. Though they are not liable to pay GST on input services, some of the vendors have collected GST from them. Now, there is a credit of RS 8 lakhs in ITC ledger for my client.
My query is in which head should I apply for GST refund in this case ?
Kindly reply me and thanks in advance.
Client in SEZ Seeks GST Refund on Rs 8 Lakh ITC; Experts Advise Using FORM-GST-RFD-01 for Filing A client operating in a Special Economic Zone (SEZ) has accumulated an Input Tax Credit (ITC) of Rs 8 lakhs due to vendors charging GST on input services, despite not being liable to pay it. The client seeks advice on the appropriate category for filing a GST refund. One expert suggests filing under 'Zero rated without LUT' or 'excess payment of tax,' ensuring the two-year condition is met. Another expert clarifies that the refund should be claimed from the GST Department, not the SEZ authority, and can be filed online using FORM-GST-RFD-01, considering amendments on unjust enrichment. (AI Summary)
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