is there any provision that the Domestic supply from SEZ shall be reported in GSTR 1 return

[NAVIN KARIWAL]

is there any provision that the Domestic supply from SEZ shall be reported in GSTR-1 return ?

AI Summary

Clarification on Reporting Domestic Supplies from SEZ: Exclude from GSTR-1, File via Bill of Entry, Check GSTR-2A/2B. A user inquired whether domestic supplies from a Special Economic Zone (SEZ) need to be reported in the GSTR-1 return. One response indicated that domestic supplies by SEZ should not be included in GSTR-1 but are filed through a Bill of Entry. Another response explained that previously, supplies from SEZ were reported via SEZ Online to the GST portal, but now they flow from the ICEGATE portal under Customs. These supplies appear in the recipient's GSTR-2A/2B under Supply_SEZ and should be reported as Non-GST supplies in specific tables for reconciliation.