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CMA Final · Indirect Tax Laws and Practice · Zero Rated Supplies and Deemed Exports

Which document must accompany a refund application for supplies to an SEZ unit or developer, as per Rule 89(2) of the CGST Rules, 2017, in respect of the tax not having been collected?

The applicant must furnish a declaration that tax has not been collected from the SEZ unit or the SEZ developer. This replaced the earlier declaration about the SEZ unit not availing input tax credit.

  1. AA declaration that tax has not been collected from the SEZ unit or the SEZ developerCorrect
  2. BA declaration that the SEZ unit has availed full ITC of the supplier's tax
  3. CA bank realisation certificate for every supply of goods
  4. DAn order of the Appellate Tribunal

Explanation

Clause (f) of Rule 89(2), as substituted from 1 February 2019, requires a declaration that tax has not been collected from the SEZ unit or developer for refund on SEZ supplies of goods or services. The earlier requirement about the SEZ unit not availing ITC has been replaced.

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