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TMI BlogFiling of GSTR 1 & GSTR 3B by an SEZ unitX X X X Extracts X X X X X X X X Extracts X X X X ..... What are the procedures and conditions to be followed while filing GSTR-1 GSTR 3B by an SEZ unit. Your detailed reply will be highly appreciated. - Reply By CASeetharaman KC - The Reply = In case of SEZ units the supplies made would be primarily exports which are covered under zero rated supply under Section 16 of the IGST Act, 2017 . Only Domestic supplies would be subject to IGST as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the rate applicable to the goods sold. GSTR 1 and GSTR 3B would have to be filled accordingly. - Reply By Shilpi Jain - The Reply = The domestic supply made by sez not to be reported by sez in returns - Reply By CAHemanth Kumar - The Reply = Dear Sir, 1. For supply of goods: a. If treated as imports and SB is filed - No need to report or pay tax in GSTR-1 and GSTR-3B . b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If not treated as imports and SB is not filed (mostly for scrap) - need to issue a sale invoice , disclose as B2B or B2C and pay tax in GSTR-3B . 2. For supply of Services: It will be treated as regular supplies made which needs to be reported in GSTR-1 and pay tax in GSTR-3B . 3. For RCM liabilities. No clear exemption provided (still can be contested). Thereby to avoid dispute, pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and claim credit being a revenue neutral situation - Filing of GSTR 1 & GSTR 3B by an SEZ unit - Query Started By: - ramniranjan kandoi Dated:- 12-1-2022 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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