TaxTMI 
TaxTMI 
PL CLEARITY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS
PL CLARIFY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS
10 Jan 2018 
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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. (AI Summary)
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. (AI Summary)