Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)

Q.1 What are the preconditions for filing a refund application on account of supplies made to SEZ unit / SEZ developer (with payment of tax)?

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

1. The taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.

2. Form GSTR-1 and a Valid GSTR-3B Return must have been filed for the relevant tax period.

3. In Table 6B of the GSTR-1 filed for the relevant period, the details of supplies made to SEZ units or SEZ developer should have been mentioned by the taxpayer.

4.  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.

5. 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.

Q.2 Which amounts are eligible for refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax)?

Ans: The refund amount that you enter in this table should not be more than the amount of IGST / CESS mentioned in Zero-rated supplies of GSTR-3B item 3.1(b), that you have filed for the selected period.

Q.3 Can I file multiple refund applications for a single tax period?

Ans: No, only one Refund application (form RFD-01A) can be filed for each Refund type in a given tax period. For example, a Taxpayer may choose to file the refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax), as well as on account of being a recipient of deemed exports for the single tax period. However, the Taxpayer cannot file two refund applications for supplies made to SEZ unit / SEZ developer (with payment of tax) during a single tax period.

Q.4 When / how will the refund form RFD-01A be processed?

Ans: Once the ARN is generated on submission of form RFD-01A, the Taxpayer need to take printout of the filed application RFD-01A and the Refund ARN Receipt generated at the portal, and submit the same along with supporting documents to the jurisdictional authority manually. The application will be processed and refund will be disbursed manually by the jurisdictional authority

Q.5 How can I locate my Jurisdictional Authority?

Ans: After login to the GST portal, you can view your jurisdictional details in Profile Section. The same is also indicated in the GSTIN Certificate.

Q.6 If in the profile section there is no allocation of jurisdiction, what option should I select?

Ans: In case your jurisdictional authority is yet to be assigned, you may file Refund application either with the Central or State Tax Department.

Q.7 What is the ‘Save’ feature in refund application?

Ans: The refund application must be saved before filing.

  • The system will flash a confirmation message when saving the application for the first time.
  • The system displays a confirmation message upon saving the application.
  • Application can be saved at any stage and can be retrieved using the My Saved / Submitted Applications option under Refunds.
  • Saved applications are stored in the system for 15 days, after which they get automatically deleted.
  • Saving the application activates the Declaration checkbox.

Q.8 Where can I track my filed refund application?

Ans:

  • Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Submitted Applications option under Refunds.
  • Filed applications can be tracked using the Track Application Status option under Refunds.

Q.9 When I cannot make any changes in the refund application?

Ans: After clicking on the Proceed button no changes can be made in the refund application.

How can I file for refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax)?

Filing for refunds is a post-login functionality, which means that the Taxpayer must login to the GST Portal with their valid login credentials before filing a refund application.

Taxpayers can file for refund on Account of Supplies Made to SEZ Unit / SEZ Developer (with payment of tax) by performing the following steps:

1. Access the GST Portal. The GST Home page is displayed.

2. Using your valid credentials, login to the GST Portal.

3. The Taxpayer’s Dashboard is displayed.

Return Dashboard

4. Navigate to the Services > Refunds > Application for Refund option.

Application For Refund

5. Select the tax period (year and month) for which the refund application needs to be filed.

6. Select the Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) refund type radio button.

7. Click the corresponding Create button

Notes:

  • Form GST-RFD-01 A opens, showing the fields relevant to the selected refund type, which is Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) in this case.
  • The header area displays the Taxpayer’s GSTIN, Legal name of Business, Trade Name, selected tax period, and status of current application.
  • In the section Refund Claimed, you need to enter the amount of IGST / CESS that you want to claim as refund.
  • The refund amount that you enter in this table should not be more than the amount of IGST / CESS mentioned in Zero-rated supplies of GSTR-3B item 3.1(b) that you filed for the selected period.

8. Enter the amounts in IGST / CESS fields that you want to claim as refund.

Notes:

  • The entered amount is subject to adjustment of recoverable amount.
  • It is advised that you discharge your recoverable liabilities at the earliest.

9. Select the bank account where you wish to receive the refund.

Notes:

  • The Taxpayer must select a bank account from the drop-down list in order to receive refund.
  • The bank accounts displayed in the drop-down are those accounts that were provided during GST registration.
  • In case you wish to get the refund credited in another bank account that does not appear in the drop-down list, you should first make sure that the said bank account is mentioned in your registration in the GST Portal. If not, then please add that bank account first by filing Amendment of Registration (non-core) form.

10. Click Save to upload your entered refund details to the GST Portal.

Notes:

  • The refund application must be saved before filing.
  • The system will flash a confirmation message when saving the application for the first time.
  • The system displays a confirmation message upon saving the application.
  • Application can be saved at any stage and can be retrieved using the My Saved / Submitted Applications option under Refunds.
  • Saved applications are stored in the system for 15 days, after which they get automatically deleted.
  • Saving the application activates the Declaration checkbox.

11. Check the Declaration box.

Note:

  • The purpose of this declaration is to certify that the Special Economic Zone unit / the Special Economic Zone developer has not availed ITC of the tax paid by the applicant, which is covered under this refund claim.

12. Click Proceed.

13. Check the declaration box.

14. Select an Authorized Signatory from the list of registered names in drop-down.

15. Click either Submit with DSC or Submit with EVC option:

  • Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
  • Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Submitted Applications option under Refunds.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on submission of form RFD-01A, the Taxpayer needs to take prints of the filed application and the Refund ARN Receipt generated at the portal, and submit the same along with supporting documents to the jurisdictional authority. The application will be processed and refund will be disbursed manually.
  • The disbursement is made once the concerned Tax Official processes the refund application.

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Category : Goods and Services Tax (7650)
Type : Articles (17832)
Tags : goods and services tax (6122) GST (5723)

3 responses to “How to claim GST refund on supplies made to SEZ unit or SEZ developer (with payment of tax)?”

  1. SAGAR says:

    PLEASE I WANT TAKE REFUND IN SEPT AND MARCH 2017-18 BUT IN RFD FORM FOR WITH TAX PAYMENT NOT OPEN SELL TO SEZ PARTY AND ALSO MARCH RFD FORM OPEN CAN I CLAIM REFUND OF SEPT AND MARCH BOTH IN MARCH RFD FORM PLEASE SUGGEST U R ADVICE

  2. Lalita Rautela says:

    By mistake Sez sale with payment of tax entered in taxable supply at the time of filling GSTR 3B. When I apply for refund it show refund amount not more than non /zero rated that. Now please suggest how I apply the refund as GSTR 3b filed and no any option for revision of 3B.

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