SALE IN SEZ

[SANTOSH THOTE]

How to file GSTR1,IF REGULAR GST REGISTERED PERSON SALE TO SEZ ( WITHOUT PAYMENT OF TAX)

EX. ABC ( REGULAR REGISTER UNIT) SALES GOOD TO XYZ ( REGISTERED IN SEZ)

[KASTURI SETHI]

Supply from DTA to SEZ unit is treated as export. Hence Zero rate supply. Table 6 . Zero rated supplies and Deemed Exports (Serial No.6B) is to be filled up. Supply to SEZ. Any specific query.

[Ganeshan Kalyani]

Yes, supply to SEZ is treated as export and hence it will be shown along with export in gstr1 as stated by Sri Kasturi Sir.

AI Summary

Sales to SEZs are zero-rated exports; report in Table 6 of GSTR-1 under zero-rated supplies (Serial No. 6B). A participant inquired about filing GSTR-1 for sales from a regular GST-registered entity to a Special Economic Zone (SEZ) without tax payment. Two responses clarified that such a supply is treated as an export and qualifies as a zero-rated supply. Therefore, it should be reported under Table 6 of GSTR-1, specifically under zero-rated supplies and deemed exports (Serial No. 6B). The discussion emphasized that sales to SEZs are considered exports in GST filings.