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ISD Credit refund by SEZ, Goods and Services Tax - GST

Issue Id: - 116495
Dated: 19-6-2020
By:- Madhavan iyengar
ISD Credit refund by SEZ

  • Contents

A Company having registered office in Taminadu has received services and the bill from Auditors of Company in respect of all units of the Company in India.

Now Company has also a ISD Regn in Tamilnadu and has distributed the credit to the GST Regd Locations in India which also includes a SEZ GST Regd location at Maharashtra


Can the ISD credit be claimed by the related to SEZ GST Regd Location in Maharashtra and can the SEZ GST Regd location in Maharashtra claim refund of the ISD Credit.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 22-6-2020
By:- Alkesh Jani


In my point of view, ITC can be claimed in manner and documents prescribed under Section 16 of CGST Act.

The Refund of ITC can be claimed in terms of Section 54 of CGST Act. Once the credit is taken, although from ISD, it is ITC and it can be utilize or can be claimed as refund as per Section 54.


2 Dated: 22-6-2020
By:- Ganeshan Kalyani

I agree with Sri Alkesh Ji, SEZ can claim credit of ISD or claim refund subjec to conditions.

3 Dated: 27-6-2020
By:- Tanisha Kulkarni

ITC amount whether related to ISD credit recieved or an invoice can be claimed as refund


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