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.

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.