SEZ DTA Certificates signed by Preventive Officer

[Shri Sasikumar]

Dear experts,

We are filing GST refund application for supply to SEZ units without payment of GST. We attached the DTA certificates issued by SEZ units. The GST Officer disallows the DTA certificates signed by the preventive officer and insists that it should be signed only by the specified officer or the authorised officer only. The officer further says if the preventive officer signs the DTA certificate then the necessary authorisation letter should also be enclosed.

Your views.

Thanks.

[Shilpi Jain]

As per second proviso to rule 89 (1) of the CGST Rules, the certificate needs to be endorsed by the Specified officer.

[Shilpi Jain]

What is the reason in your case for the preventive officer to sign the certificates?

[Sadanand Bulbule]

Dear Sir

By the way, please refer the following:

Explanation annexed to Rule 89[1] of the CGST Rules. - For the purposes of this sub-rule, “specified officer” means a “specified officer” or an “authorised officer” as defined under Rule 2 of the Special Economic Zone Rules, 2006.

SEZ Rules:

2. Definitions.-

a) xxxx

b) xxxx

c) "Authorised Officer" means an Inspector or Preventive Officer or Appraiser or Superintendent of Customs posted in the Special Economic Zone and authorized by the Specified Officer to discharge any of his functions under these rules;

Hope your query is answered.

AI Summary

Specified officer endorsement required for SEZ DTA certificates; authorised preventive officer needs written authorization to support refunds
DTA certificates supporting GST refunds for supplies to SEZ units must be endorsed by the specified officer or by an authorised officer acting under delegated authority; a preventive officer is an authorised officer under the SEZ rules only when formally authorised by the specified officer, and where a preventive officer signs the certificate the authorisation must be documented.