IGST REFUND ELIGIBLE TO SEZ, Goods and Services Tax - GST

[PERUMALSAMY KANNAN]

Dear sir, Is IGST paid by SEZ unit, can file GST refund application? if yes, please clarify with related notification

Posts / Replies

[Alkesh Jani]

Sir,

As per Section 54 of CGST, Any person can claim for refund. Yes, SEZ unit can file refund against the goods exported.

Thanks,

With regards

[Atul Rathod]

Yes, can claim. No speicif restriction anywhere in the law

[Rajendra Prasad]

Dear Sir,

There is no restriction. However in some places claim was rejected stating that raising IGST payable invoice itself wrong. But in some places refund was issued.

[Alkesh Jani]

Sir,

The department officer can act as per their understanding, which is not our concern. The issue before us is our concern and one should act accordingly, this is my view.

Thanks,

With Regards