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Submission to Department of Commerce on issues faced by DTA Suppliers w.r.t endorsement

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Supplies to Special Economic Zones (SEZs) are treated as zero-rated supplies under S. 16(1) of Integrated Goods and Services Tax Act, 2017 (IGST Act). Further, S. 16(3) of IGST Act provides that a registered person can make zero-rated supplies under bond/ Letter of Undertaking with/ without payment of integrated tax. Second proviso to Rule 89(1) of Central Goods and Services Tax Rules, 2017 (CGST Rules) provides that in order to claim refund in respect of supplies made to SEZ unit/ developer, the application for refund should be accompanied by endorsement by the Specified Officer (SO).

Mechanism of getting endorsement of invoices for supply of goods and services has been prescribed by the respective zones (For instance, F No 06/09/2019 CSEZ: Miscellaneous dated March 7, 2019 issued by Joint Development Commissioner, Karnataka Sub-zone)

SEZ Online system has been developed and implemented as per directive of Department of Commerce, Ministry of Commerce & Industry, and the system enables electronic filing and processing of important SEZ related transactions that SEZ Developers, Co-Developers and Units have with SEZ administration. The system provides following modules for procurement of goods and services:

Steps involved in SEZ supplies and refund claim: 


The existing process of endorsement of invoices are not consistent in all SEZ zones:

Delay in receipt of endorsed tax invoices is leading to rejection of GST refund claim

Reporting of same data at multiple places


In this regard, NASSCOM has made a submission to Department of Commerce requesting for the following:

We hope you will find the update useful. We will keep you posted on further developments in this regard.

The post Submission to Department of Commerce on issues faced by DTA Suppliers w.r.t endorsement appeared first on NASSCOM Community |The Official Community of Indian IT Industry.

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