Gst refund

[THYAGARAJAN KALYANASUNDARAM]

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.

[Venkataprasad Pasupuleti]

It can be filed under Zero rated without lut or excess payment of tax. Ensure 2 years condition is being met to file refund application.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

We are not the seller, in this case we are the buyer and located in SEZ. Do we need to apply refund from GST authority or SEZ authority.

While procurement of goods/services we paid the GST to the seller and need to get back from the government.

What is the procedure? Thanks in advance.

[KASTURI SETHI]

Either SEZ Unit or the supplier of service can claim refund in this case. Refund is to be obtained from GST Department. Refund can be filed online. All instructions are contained in FORM-GST-RFD-01. There has been amendment regarding unjust enrichment. See Section 54 (8) (e) of CGST Act. Also see Circular No. 125/44/2019-GST, dated 18-11-2019

AI Summary

GST refund: SEZ buyer can claim tax paid on inputs from GST Department subject to unjust enrichment and time limits.
SEZ buyers charged GST on input services can claim refund from the GST Department by filing online using FORM-GST-RFD-01, either under zero-rated without LUT or as excess payment of tax. Either the SEZ unit or the supplier may claim the refund. Claims must meet the filing time limit and comply with the unjust enrichment provision and related administrative guidance.