TaxTMI 
TaxTMI 
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)
SALE IN SEZ
02 Oct 2019 
2 Replies 
1731 Views Asked by
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. (AI Summary)
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. (AI Summary)