PL CLARIFY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS

[nandankumar roy]

PL CLEARITY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS

[KASTURI SETHI]

There is no doubt that supply to SEZ is export.

[nandankumar roy]

REGARDING EXP ENTRY RELATED WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM SELLER AS THERE IS PORT ENTRY AND SHIPPING BILLS DETAILS HAVE TO PROVIDE SO REQUEST YOU PL HELP

[nandankumar roy]

AS WE HAVE SALES TO SEZ PARTY BUT IN CASE OF REGARDING EXPORT ENTRY RELATED DATE WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM RECEIVER AS THERE IS PORT ENTRY AND SHIPPING BILLS DETAILS HAVE TO PROVIDE SO REQUEST YOU PL HELP

[RAMESH PRAJAPATI]

In the GSTR-1, SEZ supply details are to be filled in the table B2B and click on SEZ supply with payment of tax or SEZ supply without payment of tax as applicable.

[Kishan Barai]

No GST for supply in SEZ, in GSTR 3B it would be considered as a "Zero Rated" Supply

[nandankumar roy]

Sri Kishan Barai,

Thanks for your suggestion, on zero duty sez to be dispatch only after by LUT bond but as i not applied for LUT bond and for that i am doing sez sales on igst and to get refund from customs. so finally wait for your guide on this issue and in B2B section SEZ with payment of tax.

regards,

N K ROY

AI Summary

Supply to SEZ treated as export; report in GSTR 1 B2B with SEZ payment status and show as zero rated in GSTR 3B. Supply to SEZ is treated as export and must be reported in GSTR 1 in the B2B table by selecting SEZ supply with payment of tax or SEZ supply without payment of tax, while SEZ outward supplies are shown as zero rated in GSTR 3B. If no LUT is available, suppliers may pay IGST and seek refund, and should collect export documentation (shipping bill, port entry) to substantiate export treatment and refund claims.