SUPPLY FROM SEZ TO DTA

[Sandeep Anand]

Sir

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

Regards,

Sandeep

AI Summary

Clarification on Reporting SEZ to DTA Sales in GSTR-1 and GSTR-3B; Reconciliation in GSTR-9C Explained A query was raised regarding the reporting of sales made by a Special Economic Zone (SEZ) to the Domestic Tariff Area (DTA) in GST returns. One response clarified that such transactions are considered as imports into India and should be indicated in column 5A of Table 5 in GSTR-1 and Table 3.2 of GSTR-3B. Another response noted that sales covered by a Bill of Entry (BOE) from SEZ to DTA need not be reported in GSTR-1, and there is uncertainty about GSTR-3B reporting. It was further mentioned that these transactions are reconciled annually in GSTR-9C.