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

Supply to SEZ treated as export: report as zero-rated supply in the GST outward supplies return under export classification.
Supply from a domestic tariff area registrant to a Special Economic Zone unit is treated as an export and a zero-rated supply, and must be reported in the outward supplies return under the export/zero-rated supplies section (Table 6 / Zero rated supplies and Deemed Exports) as supply to SEZ units, showing it along with other exports for correct GST classification.