Supply to SEZ

[Ashiesh Prremji]

Dear Experts,

A SEZ unit is registered under SEZ w.e.f Dec 2019 but got GST registration w.e.f April 2021. Although it's compulsory to get GST Registration for SEZ but my query is if any Regular GST Registered person makes supply to that SEZ in March 2021 then how to show such supply in GSTR-1?

Whether it will be B2C or Supply to SEZ? If it's supply to SEZ then can we use GSTIN of that SEZ which Registration is effective from April 21 only.

Please suggest how to deal with such issue?

AI Summary

Debate Over GST Reporting: Are Supplies to Unregistered SEZ Classified as B2C or SEZ Supplies? A discussion in a forum addressed the issue of how to report supplies made to a Special Economic Zone (SEZ) in the GST returns when the SEZ was not registered under GST at the time of supply. Participants debated whether such supplies should be classified as B2C or as supplies to SEZ, given the SEZ's GST registration took effect after the supply date. Some argued that the SEZ Act overrides GST laws, suggesting the supply should be treated as to SEZ, while others countered that without specific provisions, the SEZ Act does not override GST laws, thus classifying the supply as B2C.