Filing of GSTR 1 & GSTR 3B by an SEZ unit

[RAMNIRANJAN KANDOI]

What are the procedures and conditions to be followed while filing GSTR-1 & GSTR 3B by an SEZ unit. Your detailed reply will be highly appreciated.

AI Summary

Clarification on Filing GSTR-1 and GSTR-3B for SEZ Units: Reporting Requirements for Exports and Domestic Supplies A query was raised regarding the procedures for filing GSTR-1 and GSTR-3B by an SEZ unit. One respondent explained that SEZ supplies are primarily exports, which are zero-rated under the IGST Act, 2017, with domestic supplies subject to IGST. Another noted that domestic supplies by SEZs need not be reported in returns. A third response detailed that goods treated as imports don't require reporting, but non-imported goods do, and services must be reported in GSTR-1 and taxed in GSTR-3B. For RCM liabilities, paying tax and claiming credit is advised to avoid disputes.