Supply to FTWZ

[Kaustubh Karandikar]

XYZ is supplying goods to PQR(Buyer) but on the instructions of PQR, goods are physically delivered to i.e. ‘Ship To’ ABC(FTWZ). 1) Can XYZ supply the goods without payment of GST though the buyer is non FTWZ? If yes, in the GSTR – 1 Return, it is to be shown as supplied to SEZ with ABC’s name or supplied to PQR? In the GSTR – 1 if it is shown as supplied to PQR and if in the drop-down menu, SEZ category is selected, the portal is not accepting since PQR is not SEZ. How to go about this?

AI Summary

Supply to FTWZ: reporting complexity when invoice recipient is non FTWZ but goods are delivered to an FTWZ consignee. Whether a supply can be treated and reported as supplied to an FTWZ when the contractually invoiced buyer is a non FTWZ party but goods are delivered to an FTWZ consignee; and how to reconcile GSTR 1 reporting where the portal requires recipient category to match the invoiced buyer, creating a mismatch when the ship to party is an FTWZ/SEZ.