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

Supply to SEZ: classification dispute-treat as supply to unregistered person unless SEZ GST registration existed at time of supply.
The core operative position is that when a supply to an SEZ occurs before the SEZ unit has GST registration, the supplier must treat and report it according to the recipient's unregistered status (B2C) because time of supply and registration determine GST reporting; alternative views invoking the SEZ Act's overriding effect are disputed and do not alter the supplier's obligation absent specific statutory provision.