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

AI Summary

Guidance on Categorizing SEZ Supplies in GST: Report Under B2B in GSTR-1, Zero Rated in GSTR-3B A user inquired about how to categorize supplies to Special Economic Zones (SEZ) under the Goods and Services Tax (GST) using version 2.2 offline tools, questioning whether to list them under B2B or export sections. Responses clarified that supplies to SEZ are considered exports. It was suggested to report SEZ supplies in GSTR-1 under B2B, specifying whether they are with or without tax payment. Another response noted that SEZ supplies are 'Zero Rated' in GSTR 3B. The user acknowledged the advice and mentioned handling SEZ sales with IGST for customs refund without an LUT bond.