TaxTMI 
TaxTMI 
Sir
Where To Show Sales Made By SEZ To DTA In GSTR-1 & GSTR-3B ?
Regards,
Sandeep
SUPPLY FROM SEZ TO DTA
02 Dec 2020 
3 Replies 
8637 Views Asked by
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. (AI Summary)
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. (AI Summary)