SUPPLY FROM SEZ TO DTA

[Sandeep Anand]

Sir

Where To Show Sales Made By SEZ To DTA In GSTR-1 & GSTR-3B ?

Regards,

Sandeep

[Rajagopalan Ranganathan]

Sir,

Import of goods into India is treated as inter-state supply vide Section 7 95) (b) of IGST Act, 2017. supply of goods/services by SEZ unit/Developer is treated as a Table 3.2 of GSTR-3B.import into India. Therefore the same may be indicated under the column 5A of Table 5 of GSTR-1 and Table 3.2 of GSTR-3B.

[ajay chharia]

As per instruction in form GSTR-1 ,DTA sales made by SEZ unit under the cover of BOE , need not be reported in GSTR-1. Where to reflec in GSTR 3B is still not clear

[ajay chharia]

Supply of goods from sez unit to DTA WILL not be reflected in Return GSTR-3B also.the annual reconciliation of sales of goods as per audited accounts and GTO asper GSTR 3B WILL BE MADE as shown in point no.5 of reconciliation statement GSTR-9C.sub column k of point no.5 mention deduction of supply of goods from sez unit to DTA

AI Summary

Import treatment for SEZ-to-DTA supplies requires specific disclosure in GST returns or reconciliation under statutory guidance.
Some responses treat SEZ-to-DTA supplies as import into India (an inter state supply) and advise reporting in GSTR 1 (Table 5, column 5A) and GSTR 3B (Table 3.2); other responses record that DTA sales under Bill of Entry need not be shown in GSTR 1 or GSTR 3B and should instead be adjusted through annual reconciliation in GSTR 9C as a deduction from GTO.