To file for refund on Account of Supplies Made to SEZ Unit / SEZ Developer (without payment of tax) on the GST Portal, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Refunds > Application for Refund command.
3. The Select the refund type page is displayed. Select the On account of Supplies to SEZ unit/ SEZ developer (without payment of tax) option.
4. Select the Financial Year and Tax Period for which application has to be filed from the drop-down list.
5. Click the CREATE button.
6. It is mandatory to file refund applications chronologically for all previous tax periods starting from registration date. In case no refund is to be filed for previous periods, you need to file NIL refund application. You will be prompted to file NIL refund, select Yes, proceed and file NIL Refund applications for all previous periods using DSC or EVC.
7. Once you have filed, you won’t be able for file refund application for the periods for which NIL refund application has been filed.
8. If Form GSTR-1 and Form GSTR-3B are filed for all the selected tax periods for which refund is intended to be claimed, the Refund of ITC on account of supplies made to SEZ unit/ SEZ developer (without payment of tax) page is displayed.
First you need to download the offline utility, upload details of supplies of Goods and/or services made to SEZ unit/SEZ developer and then file refund of ITC an account of supplies made to SEZ unit/ SEZ developer (without payment of tax).
Click the hyperlink below to know more about them.
Download Offline Utility – To download and enter details in Statement 5 for invoices for which refund has to be claimed
Upload supplies made to SEZ/ SEZ Developer – To upload the CSV file with details of supplies of good/ or services made to SEZ unit/SEZ developer
Refund of ITC on account of supplies made to SEZ unit/ SEZ developer (without payment of tax) : To enter details for refund for supplies to SEZ unit/SEZ developer
Download Offline Utility
9. Click the Download Offline Utility link. You will be prompted for confirmation. Click the Proceed button to continue.
10. The zip file is downloaded. Right click on the zip file and select Extract All to unzip the downloaded file.
11. Open the excel sheet.
12. Enter the GSTIN and From and To Return Period in mmyyyy format.
13. Enter the Sr. No., Invoice Details, Goods/ Services, Shipping bill/ Bill of export/ Endorsed Invoice no. details.
Note: Shipping Bill Number can be of 3 to 7 numeric digit.
14. Click the Validate & Calculate button.
15. The total number of records in the sheet is displayed. Click the OK button.
In case of Error:
16.1. Error is displayed in the Error column. Rectify the error.
16.2. Click the Validate & Calculate button.
16.3. Notice that the Error column is blank now after rectification.
17. Click the Create File To Upload button.
18. Browse the location where you want to save the file.
19. Enter the name of the file and click the SAVE button.
20. A success message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the OK button.
Upload Details of supplies made to SEZ Unit/ SEZ
21. Click the link Click to upload the details of supplies made to SEZ/ SEZ Developer.
22. Click the CLICK HERE TO UPLOAD button.
23. Browse the location where you saved the JSON file. Select the file and click the Open button.
24.1. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
24.2. Valid invoices are displayed.
25. Select the Declaration checkbox.
26. Click the PROCEED button.
27. Click the VALIDATE STATEMENT button.
28.1.In case any statement is validated with error, click the Download Invalid Invoice link.
28.2 Invalid invoice excel sheet is downloaded on your machine. Open the invalid invoice excel sheet. Error details are displayed.
28.3. Click the DELETE STATEMENT button. Rectify the error in the JSON file and upload on the GST Portal again.
29. Once the statement is validated, you will get a confirmation message on screen that the statement has been submitted successfully for validation. Click the BACK button.
Refund of ITC on account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
30. In the Table Computation of Refund to be claimed Statement-5A [rule 89(4)]: –
1. Adjusted Total Turnover” means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period
2. “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both.
3. “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking.
4. Net Input Tax Credit: Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both.
In Column (1) of Turnover of zero rated supply of goods and services (1), enter the aggregate turnover of zero rated supply of goods and services i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess. Turn-over of Zero-rated supply may be taken from the column 3.1 (b) of the FORM-GSTR-3B.
In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.
In Column (3) of Net input tax credit, the Net ITC in table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards considering net ITC availed for the heads of CGST/SGST/IGST together in the return for the respective tax period for which refund is claimed excluding any ITC related to Capital Goods, transition ITC that may have been posted in the ledger on account of transition ITC claims in the said period as well as refund claimed under Rule 89(4A) (deemed export) and/ or (4B) (merchant exporter or export).
Refund amount will be determined by using the formulae given in rule 89(4) of the CGST/SGST/UTGST Rules which is as under:
Refund Amount= (Turn-over of Zero-rated supply of Goods + Turn-over of Zero-rated supply of services) X Net ITC/Adjusted Total Turn-over.
After filling the appropriate figures in the table (Statement 5A), the amount of refund will get auto populated in the column (4) “Maximum refund amount to be claimed”.
31. In the TableAmount Eligible for Refund: –
The values as computed in the Table Amount Eligible for Refund table:
Enter the “Refund Amount to be claimed’ which should be lowest from the table column of the below three:
32. Select the Bank Account Number from the drop-down list.
33. In case you have submitted the bond/ undertaking (Form GST RFD-11), select Yes or else select No. In case of Yes, enter the Reference Number of RFD-11 submission.
34. Click the SAVE button
Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.
Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database.
35. Click the PREVIEW button to download the form in PDF format.
36. Form is downloaded in the PDF format.
37. Select the Declaration and Undertaking checkbox.
38. Click the SUBMIT button.
39. Select the Declaration checkbox.
40. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
41. Click the FILE WITH DSC or FILE WITH EVC button.
In Case of DSC:
a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
In Case of EVC:
a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
42. The success message is displayed and status is changed to Submitted.Application Reference Number (ARN)receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.
43. Navigate to Services > Ledgers > Electronic Credit Ledger to view the debit entry in the Electronic Credit Ledger for the amount claimed as refund.
44. The Electronic Credit Ledger is displayed. Click the Electronic Credit Ledger link.
45. Select the From and To date using the calendar to select the period for which you want to view the transactions of Electronic Credit Ledger.
46. Click the GO button.
The Electronic Credit Ledger details are displayed. Notice the debit entry in the Electronic Credit Ledger for the amount claimed as refund.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018