Question ID :
39229
GST of DTA collected and remitted under SEZ GSTIN
A SEZ developer having place of business in both SEZ and DTA.
They only had GSTIN for SEZ during the month of July 2017, August 2017 and September 2017.
Hence, they collected and remitted GST as IGST under SEZ GSTIN in the during July to September 2017.
(Instead of CGST/SGST under DTA GSTIN)
It was as inadvertent mistake.
No rectification had been done for the same till date.
How to solve this issue?
Will the assessee be required to pay GST again under DTA GSTIN?
If so required , will the assessee be able to use the IGST mistakenly paid (under SEZ GSTIN) for discharging IGST liability (under SEZ GSTIN) ?
How to disclose this in GSTR 9 and GSTR 9C ?
Posted by
Ranjani Umesh
on
Jun 21, 2019
Filed Under
GST
Assuming that all the sales has been made in the GST No. of the SEZ, now nothing can be done. Probably, the inputs were also acquired in that GSTN without payment of tax. it is a very tricky situation. nothing need be done now.
Posted by
CA. VENKITARAMAN K V on
Jun 21, 2019
Answer ID :
78904
Pay tax again under DTA GSTIN and claim refund of wrongly tax paid in SEZ GSTIN by filing RFD-01.
Separate tables/options for disclosure of the same is given in Form GSTR-9 and GSTR-9C..
Posted by
Mohit Singhal on
Jun 23, 2019