TaxTMI 
TaxTMI 
TaxTMI 
Rule 89 and Circular 125/2019 says Endorsement from specified officer of SEZ unit is mandatory for obtaining credit for unutilized ITC. Is there any options we can claim refund without endorsement?
Endorsement for Refund of Unutilized ITC
zarina banu
Claiming GST Refund for Unutilized ITC Faces Hurdles Without SEZ Officer Endorsement Under Rule 89 and Circular 125/2019. A participant inquired about the possibility of claiming a refund for unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) without the required endorsement from a specified officer of a Special Economic Zone (SEZ) unit, as mandated by Rule 89 and Circular 125/2019. The response indicated that it might be challenging to obtain the refund without this endorsement, questioning what other proof could be provided to demonstrate goods admitted into or services used by the SEZ. (AI Summary)