TaxTMI 
TaxTMI 
TaxTMI 
Refund under GST
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....efund under GST<br> Query (Issue) Started By: - Deepak Goyal Dated:- 14-12-2023 Last Reply Date:- 17-12-2023 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Experts, We are a exporter and out foreign client is instructed us to ship the material to the SEZ unit in India. We have prepared export documents as per below:- Bill to : Overseas party. Ship to : SEZ unit in India against wh....
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....ich Bill of Export has been issued by SEZ Authority. After necessary processing, SEZ unit exports the material to the overseas customers of our foreign client to save his shipment cost. We get payment in foreign currency from our foreign client. We have paid IGST on such supply. Please guide us how to claim refund of such IGST paid? Reply By Shilpi Jain: The Reply: Ideally the shipping bill sho....
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....uld have been in your name as an exporter. In such a case you can claim refund of the IGST paid. However, in this case if the SEZ has filed the SB in his name then you will not be eligible for any refund. Reply By Deepak Goyal: The Reply: Thanks Shilpi for your reply, But our case is covered u/s 10 & 16 of the IGST Act and in all means it is a Zero rated supply, since we have Bill of Export an....
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....d Endorsement by SEZ Authority. We just want to know the procedure of refund because on the GST portal there is no specific option in which we can claim refund Reply By KASTURI SETHI: The Reply: In such a situation you can try by filing application for refund claim manually. Reply By RaamSrinivasan Kalpathi: The Reply: Hi You are eligible for refund - period. On the procedural aspect kindly ....
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....upload the refund claim under 'Others' category. As long as your export invoice and BOE into SEZ has been authorised by the 'Specified' Officer your refund claim cannot be denied. There is a RTI in which it has been clarified that the 'Authorised' Officer is the Specified Officer. In the event you are unable to upload the refund claim under 'Others' category kindly....
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.... file a manual application as provided in Rule 97A. Thanks<br> Discussion Forum - Knowledge Sharing ....