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

GST Refunds: DTA Certificates Must Be Signed by Authorized Officers per Rule 89(1), Preventive Officer Needs Authorization A discussion on a forum addresses a query about the rejection of DTA certificates signed by a preventive officer for GST refund applications related to supplies to SEZ units. The GST officer requires the certificates to be signed by a specified or authorized officer, or accompanied by an authorization letter if signed by a preventive officer. Responses clarify that according to Rule 89(1) of the CGST Rules, the certificate must be endorsed by a specified officer, and highlight that a preventive officer can be considered an authorized officer if authorized by the specified officer under SEZ Rules.