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.

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.