https://www.taxtmi.com/forum/issue?id=114019 Supplies to an SEZ that are zero-rated allow refund of input tax credit accumulated on inputs and input services used for those supplies; entitlement is determined by unutilised credit attributable to the zero-rated supply rather than strict invoice-to-invoice matching. Although credits from multiple tax periods may be refundable together, the refund portal (RFD-01A) may restrict entry to the month-specific net ITC, creating a technical barrier to claiming aggregated period refunds until the portal is reconfigured. en-us Mon, 06 Aug 2018 16:01:16 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114019 Supplies to an SEZ that are zero-rated allow refund of input tax credit accumulated on inputs and input services used for those supplies; entitlement is determined by unutilised credit attributable to the zero-rated supply rather than strict invoice-to-invoice matching. Although credits from multiple tax periods may be refundable together, the refund portal (RFD-01A) may restrict entry to the month-specific net ITC, creating a technical barrier to claiming aggregated period refunds until the portal is reconfigured. Discussion-Forum GST Mon, 06 Aug 2018 16:01:16 +0530 https://www.taxtmi.com/forum/issue?id=114019