https://www.taxtmi.com/caselaws?id=802565 SEZ refund claims - verification of turnover and supporting documents - Re-examination of a refund claim for unutilised input tax credit on SEZ supplies where turnover discrepancies and production of mandatory supporting documents - HELD THAT: - Rule 89(4) requires correct reporting of zero-rated supplies in GSTR-3B and their proper break-up in GSTR-1; SEZ supplies without payment of tax must also be disclosed in GSTR-9. The Tribunal noted the omission of SEZ supplies from GSTR-1 and GSTR-9. Pro... ... ... en-us Fri, 06 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802565 SEZ refund claims - verification of turnover and supporting documents - Re-examination of a refund claim for unutilised input tax credit on SEZ supplies where turnover discrepancies and production of mandatory supporting documents - HELD THAT: - Rule 89(4) requires correct reporting of zero-rated supplies in GSTR-3B and their proper break-up in GSTR-1; SEZ supplies without payment of tax must also be disclosed in GSTR-9. The Tribunal noted the omission of SEZ supplies from GSTR-1 and GSTR-9. Pro... ... ... Case-Laws GST Fri, 06 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802565