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

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.