My client has supplied goods to SEZ with payment of IGST. That goods was used by SEZ as plant & Machinery. In RFD-01, it demand Export bill details by SEZ. SEZ unit has given to us a certificate with mentioning that SEZ has not claimed any input credit on such invoices. How we show such details in RFD-01 where goods was not exported but used as plant & Machinery.

Reply— Taxpayer must choose ground of refund as “Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)” for claiming refund.

Refer Rule 89(2)(d) and rule 89(2)(e) of CGST Rules—

(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer.

(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer

The following conditions must be met for being eligible to file form RFD-01 to claim refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax):

The taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.
Form GSTR-1 and a Valid Form GSTR-3B must have been filed for the relevant tax period.
In Table 6B of the Form GSTR-1 filed for the relevant period, the details of supplies made to SEZ units or SEZ developer must have been mentioned by the taxpayer.
Tax payer has paid taxes at the time of supply to SEZ unit/developer, for which tax payer wants to claim refund.
It is to be declared by the refund claimant that the SEZ Unit /Developer has not availed input tax credit of the tax paid, which has been claimed as refund.
It is to be declared by refund claimant that such goods have been admitted in full in the SEZ for authorized operations / services have been received by SEZ for authorized operations.

Posted Date: Jul 30, 2020

My client has supplied goods to SEZ with payment of IGST. That goods was used by SEZ as plant & Machinery. In RFD-01, it demand Export bill details by SEZ. SEZ unit has given to us a certificate with mentioning that SEZ has not claimed any input credit on such invoices. How we show such details in RFD-01 where goods was not exported but used as plant & Machinery.

Reply— Taxpayer must choose ground of refund as “Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)” for claiming refund.

Refer Rule 89(2)(d) and rule 89(2)(e) of CGST Rules—

The following conditions must be met for being eligible to file form RFD-01 to claim refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax):

The taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.
Form GSTR-1 and a Valid Form GSTR-3B must have been filed for the relevant tax period.
In Table 6B of the Form GSTR-1 filed for the relevant period, the details of supplies made to SEZ units or SEZ developer must have been mentioned by the taxpayer.
Tax payer has paid taxes at the time of supply to SEZ unit/developer, for which tax payer wants to claim refund.
It is to be declared by the refund claimant that the SEZ Unit /Developer has not availed input tax credit of the tax paid, which has been claimed as refund.
It is to be declared by refund claimant that such goods have been admitted in full in the SEZ for authorized operations / services have been received by SEZ for authorized operations.