SUPPLY FROM SEZ TO DTA, Goods and Services Tax - GST

[Western India]

Sir

Where To Show Sales Made By SEZ To DTA In GSTR-1 & GSTR-3B ?

Regards,

Sandeep

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Import of goods into India is treated as inter-state supply vide Section 7 95) (b) of IGST Act, 2017. supply of goods/services by SEZ unit/Developer is treated as a Table 3.2 of GSTR-3B.import into India. Therefore the same may be indicated under the column 5A of Table 5 of GSTR-1 and Table 3.2 of GSTR-3B.

[ajay chharia]

As per instruction in form GSTR-1 ,DTA sales made by SEZ unit under the cover of BOE , need not be reported in GSTR-1. Where to reflec in GSTR 3B is still not clear

[ajay chharia]

Supply of goods from sez unit to DTA WILL not be reflected in Return GSTR-3B also.the annual reconciliation of sales of goods as per audited accounts and GTO asper GSTR 3B WILL BE MADE as shown in point no.5 of reconciliation statement GSTR-9C.sub column k of point no.5 mention deduction of supply of goods from sez unit to DTA