Procedure for sales returns in the case of supply to SEZ units

[Srinivasa Varadan]

Pl. give the procedure for sales returns in the case of supply to SEZ units.

AI Summary

Clarification on GST Sales Returns Process for SEZ Units: Handling Returns to DTA and Bill of Entry Requirements A query was raised regarding the procedure for sales returns when supplying to Special Economic Zone (SEZ) units under the Goods and Services Tax (GST) framework. The response outlined the process for handling goods in the Domestic Tariff Area (DTA), including filing a Bill of Entry for home consumption with detailed descriptions and valuation in accordance with the Customs Act. If goods are returned to the DTA without substantial processing, they are treated as re-imports. However, if no export benefits were claimed and import duty is nil, goods can be returned based on an invoice without a Bill of Entry.