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GST Returns for SEZ in Delhi: Zero-Rated Supply Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

Zero-Rated: Supplies to SEZ units/developers are zero-rated under Section 16 IGST Act

Two Routes: Pay IGST and claim refund OR supply under LUT/Bond and claim ITC refund

Refund: 90% provisional within 7 days - Balance after verification - Form RFD-01

Endorsement: SEZ Specified Officer must endorse invoice for refund eligibility

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“
Patron recovered Rs 42 lakh in stuck ITC refunds across 3 GSTINs. Their GSTR-1/RFD-01 reconciliation caught mismatches we had missed for 2 quarters.
RK
Rajesh Khanna
CFO, IT Services Company
★★★★★
2 months ago
“
LUT was lapsing and we didn't know. Patron caught it, renewed immediately, and saved us from paying IGST on 3 months of SEZ supplies.
AM
Anita Mehta
Finance Manager, Manufacturer
★★★★★
3 months ago
“
Rule 89(4) calculation was rejected twice when we filed ourselves. Patron refiled with verified workings - approved in 10 days.
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Vikram Joshi
Director, Consulting Firm
★★★★★
1 month ago
“
Endorsed invoice coordination with Noida SEZ was our biggest bottleneck. Patron systematised the process - no more delays.
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Neha Singh
Accounts Head, Software Company
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4 months ago

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GST Returns for SEZ in Delhi: DTA Supplier and SEZ Unit Compliance

📌 TL;DR - GST Returns for SEZ in Delhi Services at a Glance

Supplies to SEZ units/developers are zero-rated under Section 16 IGST Act. Delhi DTA suppliers have two routes: (1) supply with IGST and claim refund, or (2) supply under LUT without IGST and claim ITC refund via RFD-01. Both require endorsed invoices from SEZ Specified Officer. Suppliers report in GSTR-1 Table 6B and GSTR-3B Table 3.1(b). 90% provisional refund within 7 days. Refund must be filed within 2 years. Patron handles complete SEZ GST compliance from our Delhi office.

Delhi is a major DTA supplier hub for SEZ units across NCR and India. IT companies in Nehru Place and CP supply to Noida/Greater Noida SEZs. Manufacturers in Okhla and Naraina supply to SEZ units across states. Consulting firms supply to SEZ-registered IT/ITES companies. The Delhi-Gurugram tech corridor generates significant DTA-to-SEZ flows. Learn more about GST Returns for SEZ across India.

Patron Accounting's Delhi office provides specialised SEZ compliance: route selection (IGST vs LUT), LUT filing, endorsed invoice management, GSTR-1/3B filing, Form RFD-01 refund applications, deficiency resolution, and complete documentation. With Rs 15 crore+ refunds claimed and integrated GST refund services and regular GST filing, Patron ensures Delhi businesses maximise zero-rated benefits.

Content is reviewed quarterly for accuracy.

What Is SEZ GST: Zero-Rated Supply and Return Compliance

Under GST, SEZs are treated as territories outside the customs territory for supply purposes. Any supply from DTA to SEZ unit/developer qualifies as zero-rated under Section 16 IGST Act. Zero-rated means effectively taxed at zero - supplier either does not charge tax (under LUT/Bond) or charges IGST and claims full refund.

The compliance involves two participants: DTA supplier (makes zero-rated supply) and SEZ unit (receives it). The DTA supplier reports in GSTR-1 Table 6B and GSTR-3B Table 3.1(b). The refund claim is filed by the DTA supplier via Form RFD-01, with the critical requirement that the invoice must be endorsed by the SEZ Specified Officer.

For Delhi DTA suppliers - whether an IT company in Nehru Place supplying to Noida SEZ, a manufacturer in Okhla supplying to Greater Noida, or a consulting firm in CP providing to SEZ-registered IT companies - precise documentation, correct reporting, and timely RFD-01 filing are essential to recover working capital.

Key Terms for GST Returns for SEZ in Delhi:

Zero-Rated Supply: Supply taxed at effective zero rate under Section 16 IGST Act. Includes exports and supplies to SEZ.

DTA Supplier: Domestic Tariff Area business supplying to SEZ. Reports in GSTR-1 Table 6B.

Endorsed Invoice: Invoice endorsed by SEZ Specified Officer confirming receipt for authorized operations. Mandatory for refund.

Rule 89(4): Formula for ITC refund calculation: zero-rated turnover × net ITC ÷ adjusted total turnover.

APL-05 GST Returns for SEZ in Delhi
Section 16 IGST Act SEZ Zero-Rated

Who Must File SEZ-Related GST Returns in Delhi

  • Delhi DTA suppliers to SEZ units - IT companies, manufacturers, service firms, consultants supplying goods/services to SEZ for authorized operations. Report zero-rated supplies and file refund claims.
  • SEZ units in/near Delhi - Noida SEZ, Greater Noida SEZs, NCR SEZs file regular GSTR-1/3B for own operations. Normal GST on DTA supplies; zero-rated on exports.
  • SEZ developers in Delhi NCR - Receive zero-rated supplies from DTA. File regular GSTR-1/3B.
  • Delhi businesses procuring from SEZ - Treated as import. IGST payable on procurement from SEZ units.

SEZ GST Return Services: What Patron Handles

ServiceWhat We Do
Route Selection: IGST vs LUTCash flow analysis, refund timelines, working capital evaluation. IGST route for strong cash flow; LUT for zero upfront tax. Optimal route per Delhi supplier.
LUT Filing (Annual)Form GST RFD-11 on portal before financial year or first SEZ supply. Valid April-March. Patron files and tracks renewal every April.
GSTR-1 with SEZ TablesTable 6B (supplies to SEZ unit/developer) with SEZ GSTIN, supply details, IGST or zero tax, authorized operations declaration.
GSTR-3B FilingTable 3.1(b) zero-rated outward supplies. Table 4 ITC for LUT route. Correct SEZ segregation for Delhi suppliers.
Endorsed Invoice ManagementCoordination with SEZ Specified Officer for endorsement. Tracking, documentation, and filing for every supply invoice.
Form RFD-01 Refund ApplicationITC refund (LUT) or IGST refund. Invoice matching with GSTR-1. Rule 89(4) calculation. Declaration. 90% provisional in 7 days.
Deficiency Memo ResolutionRFD-03 resolution: missing documents, calculation corrections, data reconciliation within stipulated timeline.
Our Process

SEZ Supply and Refund Process: 6 Steps for Delhi DTA Suppliers

Delhi DTA supplies to NCR SEZs are interstate (IGST). GSTR-1 Table 6B and GSTR-3B Table 3.1(b). Endorsed invoices from receiving SEZ's Specified Officer required. Patron manages from Rohini office.

Step 1

Choose Supply Route (IGST or LUT)

Route 1: charge IGST, pay upfront, claim refund - suits strong cash flow and goods suppliers. Route 2: file LUT, supply without tax, claim ITC refund via RFD-01 - suits service suppliers. Patron advises Delhi suppliers on optimal route.

Cash flow analysedOptimal route selected
IGSTLUT
Route Selected01
Step 2

File LUT if Choosing Route 2 (Annual)

Apply on GST portal via Form RFD-11. Valid April to March. Must be filed before first zero-rated supply. If LUT lapses, supplies must be under Bond or with IGST. Patron files LUT every April for Delhi suppliers.

Annual renewalFiled proactively
LUT Filed02
Step 3

Issue Invoice with SEZ Declaration

Invoice states "Supply for SEZ under LUT without IGST" (Route 2) or includes IGST (Route 1). Includes supplier GSTIN, SEZ unit GSTIN, HSN/SAC, taxable value, and authorized operations declaration. Patron provides templates.

SEZ declarationCorrect format
Invoice Issued03
Step 4

Obtain Endorsement from SEZ Officer

After delivery, SEZ Specified Officer endorses invoice confirming receipt for authorized operations. This is MANDATORY for refund eligibility. Without it, RFD-01 will be rejected. Patron coordinates endorsement for Delhi suppliers.

Mandatory for refundTracked per invoice
ENDORSED
Endorsed04
Step 5

File GSTR-1 and GSTR-3B

Report in GSTR-1 Table 6B (SEZ supplies with/without IGST). GSTR-3B Table 3.1(b) (zero-rated outward). ITC in Table 4 (LUT route). All returns must be filed before RFD-01. Patron files by 8th/17th.

Table 6B + 3.1(b)Before refund
Returns Filed05
Step 6

File Refund Application (RFD-01)

On GST portal: select "Supplies to SEZ with/without tax". Upload invoice statement matching GSTR-1, endorsed invoices, declaration. Rule 89(4) auto-calculates. 90% provisional within 7 days. Filed within 2 years. Patron files and tracks refund status.

90% in 7 days95% approval rate
Refund Filed06

Key Documentation for SEZ GST Compliance

  • Tax Invoice - With SEZ declaration, supplier and SEZ unit GSTIN, HSN/SAC, taxable value, IGST (if applicable).
  • Endorsed Invoice - Signed/stamped by SEZ Specified Officer confirming receipt for authorized operations.
  • LUT/Bond - Filed annually on GST portal (Form RFD-11) if supplying without IGST.
  • Bill of Export - For goods supplies to SEZ (treated as export).
  • GSTR-1 - Table 6B with SEZ supply details.
  • GSTR-3B - Table 3.1(b) with zero-rated supply value.
  • Form RFD-01 - Refund application with invoice statement and Rule 89(4) calculation.
  • Declaration - That SEZ unit has not claimed ITC on the supply (no double benefit).

Common SEZ GST Challenges: 5 Issues and Solutions

ChallengeImpactHow Patron Accounting Solves It
Missing SEZ Officer EndorsementMost common refund rejection reason. Delays from Noida/Greater Noida SEZ officers push timelinesPatron tracks endorsement status for every Delhi SEZ supply invoice
GSTR-1 and RFD-01 MismatchInvoice details must exactly match Table 6B data. Any mismatch triggers deficiency memo RFD-03Patron validates all data before RFD-01 submission - zero mismatches
Rule 89(4) Calculation ErrorsErrors in turnover, ITC exclusions, or adjusted total turnover lead to incorrect refund amountsVerified Rule 89(4) workings with precise computation for Delhi suppliers
LUT LapseForgetting renewal in April means supplies not zero-rated until renewed. Must use Bond or IGSTPatron tracks and files LUT renewal proactively - no lapses in 4+ years
Double ITC ClaimBoth supplier and SEZ unit claiming ITC on same supply causes rejectionCorrect declarations ensuring no double benefit in every RFD-01

SEZ GST Filing Fees in Delhi

Fee ComponentAmount
Monthly GSTR-1 + GSTR-3B (with SEZ supplies)From INR 2,999/month
LUT Filing (Annual)From INR 999
RFD-01 Refund Application (per application)From INR 4,999
Endorsed Invoice CoordinationIncluded
Rule 89(4) CalculationIncluded
Complete SEZ Supplier PackageFrom INR 4,999/month
Patron Accounting Professional FeesStarting from INR 1,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns for SEZ in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

SEZ Supply Refund Timeline

StageEstimated Timeline
Day 0Supply to SEZ with invoice - obtain endorsement from Specified Officer
By 11th/20thFile GSTR-1 (Table 6B) and GSTR-3B (Table 3.1(b))
Within 30 daysObtain endorsed invoice from SEZ office (coordinate with SEZ)
After returns filedFile Form RFD-01 refund application (within 2 years from relevant date)
Within 7 days90% provisional refund credited directly to bank account
After verificationBalance 10% refund post-document scrutiny
If deficiencyRFD-03 deficiency memo - resolve and resubmit within 15 days

Important: All GSTR-1/3B returns must be filed before submitting RFD-01. Endorsed invoice is mandatory for refund. 2-year deadline is a hard cutoff. Patron files RFD-01 promptly after returns to minimise working capital lock-up.

Key Benefits

Why Choose Patron for SEZ GST in Delhi

Rs 15 Crore+ Refunds Claimed

95%+ first-time approval rate across export, SEZ, and inverted duty refunds. Fewer deficiency memos, faster processing.

End-to-End SEZ Management

LUT filing through endorsed invoice coordination, GSTR-1/3B, RFD-01, and deficiency resolution - complete lifecycle from Delhi.

Rule 89(4) Accuracy

Verified calculation methodology ensures accurate refund amounts. No under-claims (lost money) or over-claims (rejection risk).

Delhi-NCR SEZ Corridor

High volume DTA-to-SEZ compliance across Noida, Greater Noida, and Gurugram corridors from Rohini office.

Trusted by Delhi DTA Suppliers

Rs 15 Crore+ Refunds Claimed | 95%+ First-Time Approval | 10,000+ Businesses Served | 4.9 Google Rating

"Patron recovered Rs 42 lakh in stuck ITC refunds across 3 GSTINs for our SEZ supply unit. Their GSTR-1/RFD-01 reconciliation caught mismatches we had missed for 2 quarters." - IT Company, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

SEZ Unit vs DTA Supplier Compliance Comparison

ParameterDTA Supplier (Delhi Business)SEZ Unit
Supply TypeZero-rated supply TO SEZOwn operations within SEZ
GST on SupplyNil (LUT) or IGST (with refund)Regular GST on DTA supplies; zero-rated exports
ReturnsGSTR-1 (Table 6B), GSTR-3B (3.1(b))Regular GSTR-1, GSTR-3B
RefundRFD-01 (ITC or IGST refund)ITC on own inputs
EndorsementMust obtain from SEZ officerProvides endorsement
Delhi ContextIT, manufacturing, services firmsNoida, Greater Noida, Gurugram SEZs

Related SEZ and GST Compliance Services

Legal Framework: SEZ GST Under IGST Act 2017

Zero-Rated: Section 16 IGST Act - exports and supplies to SEZ unit/developer.

Without Tax: Section 16(3)(a) - under Bond/LUT. Form RFD-11 for LUT.

With Tax: Section 16(3)(b) - IGST payment with subsequent refund.

Refund: Section 54 CGST Act. Rule 89. Form RFD-01. Within 2 years.

Provisional: Rule 91 - 90% within 7 days.

Endorsement: SEZ Specified Officer endorsement mandatory for refund.

Reporting: GSTR-1 Table 6B. GSTR-3B Table 3.1(b).

No Double Benefit: SEZ unit must not claim ITC if supplier claiming refund.

Source: gst.gov.in, sezindia.nic.in

FAQs: GST Returns for SEZ in Delhi

Common questions about SEZ zero-rated supply, refund routes, endorsed invoices, and filing for Delhi businesses.

Quick Answers

SEZ ko supply karne par GST lagta hai? Nahi - zero-rated hai. IGST charge karke refund lo, ya LUT lekar bina IGST ke supply karo aur ITC refund lo (RFD-01).

Endorsed invoice kya hota hai? SEZ ke Specified Officer ka invoice par sign/stamp ki goods/services authorized operations ke liye receive huye. Ye mandatory hai refund ke liye.

Refund kitne din mein aata hai? 90% provisional 7 din mein. Baaki verification ke baad. Clean application se 15-30 din total.

SEZ Supply Refund - Recover Your Working Capital Now

Every day of delayed RFD-01 filing is working capital locked. The 2-year deadline is a hard cutoff. LUT lapse means no tax-free supply. Missing endorsements make invoices ineligible. GSTR-1/RFD-01 mismatches trigger deficiency memos adding weeks to refund timelines.

Contact Patron's Delhi office - Call +91 945 945 6700 or WhatsApp us. Rs 15 crore+ refunds claimed.

Start SEZ GST Compliance in Delhi Today

GST returns for SEZ in Delhi involve zero-rated supply compliance, refund management (IGST or ITC route), endorsed invoice coordination, LUT filing, and precise GSTR-1/3B reporting. Delhi's position as a major DTA supplier hub to NCR and pan-India SEZs makes this a significant working capital consideration.

Patron Accounting provides specialised SEZ compliance from our Rohini office - route selection, LUT filing, endorsed invoices, GSTR-1/3B, RFD-01 refund with Rule 89(4), deficiency resolution. Rs 15 crore+ refunds, 95%+ approval, offices in Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

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SEZ GST Services: Available Across 4 Major Cities

Professional SEZ GST compliance and refund services in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure SEZ zero-rated supply rules, LUT procedures, RFD-01 requirements, and CBIC notifications are current. Verified against gst.gov.in and sezindia.nic.in.

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