GST New Return

[narendra patel]

Respected Sir,

In New Returns_Offline_Tool: Supply covered under Sec 7 of IGST Act:

Should it be 'Yes' for SEZ supply?

and for which other supply, should it be 'yes'

Thanks.

[Ganeshan Kalyani]

Can you mention the return type?

[narendra patel]

Respected Sir,

I am asking about :

GST ANX-1 of RET-1 (Normal return).

Sorry, I forgot to mention it before.

[narendra patel]

Sir, my main question is:

Is supply to SEZ situated within same state included under section 7?

[Alkesh Jani]

Sir,

As per the provisions of Section 7(5)(c) of IGST Act, supply made to SEZ unit or a Developer will be treated as "Inter-State" supply (although situated in the same state. with regards to your query, the supply to SEZ unit is to be declared at Table 3E, if on payment of duty and at Table 3F if without payment of duty, of ANX-1.

Thanks,

With regards

[Alkesh Jani]

Dear all, Please read "Tax" instead of "duty".

AI Summary

Inter state supply classification: supplies to SEZ are treated as inter state even within same state; report in ANX 1. Supplies to SEZ units or developers are treated as inter state under Section 7(5)(c) of the IGST Act even when situated within the same state; for filing the RET 1 return these supplies must be declared in the ANX 1 annexure under the line for supplies on which tax is paid and under the line for supplies without tax when applicable, using 'tax' rather than 'duty' in descriptions.