https://www.taxtmi.com/forum/issue?id=119004 Amendment substituting "export" for "zero-rated supplies" in the refund provision confines the unjust enrichment exception to exports only, so refunds for supplies to SEZs must be supported by proof that GST was not collected from the SEZ recipient or that the recipient did not claim input tax credit; suppliers should maintain invoices, recipient declarations, and professional certifications as evidence. en-us Sat, 24 Feb 2024 17:53:55 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119004 Amendment substituting "export" for "zero-rated supplies" in the refund provision confines the unjust enrichment exception to exports only, so refunds for supplies to SEZs must be supported by proof that GST was not collected from the SEZ recipient or that the recipient did not claim input tax credit; suppliers should maintain invoices, recipient declarations, and professional certifications as evidence. Discussion-Forum GST Sat, 24 Feb 2024 17:53:55 +0530 https://www.taxtmi.com/forum/issue?id=119004