TaxTMI 
TaxTMI 
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.
Filing of GSTR 1 & GSTR 3B by an SEZ unit
12 Jan 2022 
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Zero-rated supply treatment for SEZ units determines GSTR 1/GSTR 3B reporting and tax liability on domestic supplies.
SEZ units' exports are zero-rated supply under IGST Section 16 and treated accordingly in returns; domestic supplies are taxable and must be reported in GSTR 1 and taxed in GSTR 3B. For goods treated as imports with a Shipping Bill there is no reporting or tax in GSTR 1/GSTR 3B; goods not treated as imports require a sale invoice, B2B/B2C classification, reporting and tax payment. Services from SEZ units are regular taxable supplies to be reported in GSTR 1 and taxed in GSTR 3B. Reverse charge liabilities are unsettled; paying tax and claiming credit is a cautious, revenue neutral approach. (AI Summary)
SEZ units' exports are zero-rated supply under IGST Section 16 and treated accordingly in returns; domestic supplies are taxable and must be reported in GSTR 1 and taxed in GSTR 3B. For goods treated as imports with a Shipping Bill there is no reporting or tax in GSTR 1/GSTR 3B; goods not treated as imports require a sale invoice, B2B/B2C classification, reporting and tax payment. Services from SEZ units are regular taxable supplies to be reported in GSTR 1 and taxed in GSTR 3B. Reverse charge liabilities are unsettled; paying tax and claiming credit is a cautious, revenue neutral approach. (AI Summary)