Question ID :
40598
Refund of RCM Paid on purchase in case of supply to SEZ.
Dealer is exclusively supplying cab services to a SEZ unit. He is also taking services of unregistered persons on which he is paying tax on RCM. My query is that is he eligible to claim the refund of tax paid on RCM as he cannot utilise the same because there is only zero rated supply to SEZ and no other supply. Please reply the same.
Posted by
Ajay Lokhande
on
Mar 06, 2020
Filed Under
GST
The dealer can claim the refund of the RCM paid under the refund head, refund of un-utilised ITC when supply is being made to SEZ without payment of tax since the dealer must have shown as ITC on RCM in gstr 3b.
Posted by
YAMAN GARG on
Apr 04, 2020