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 ?

[Shilpi Jain]

If its a supply of goods domestically by SEZ then it would be on filing of BoE. SEZ need not include this transaction in its GSTR-1

[Raam Srinivasan Swaminathan Kalpathi]

Earlier the supply from SEZ used to flow from SEZ Online to the GST portal.  Now the same flows from ICEGATE 2 portal under Customs to the GST portal.  This supply will get reflected in GSTR-2A/ 2B of the recipient under the sheet Supply_SEZ.  Hence kindly report the same in Non-GST supplies in Table 8A, 8B, 8C & 8B in the space as appropriate.  This will reconcile the supplies as per your books and that of the recipient.  Thanks

AI Summary

SEZ domestic supply reporting: may not require inclusion in GSTR-1; reconcile via ICEGATE and Non GST tables. Practitioner responses diverge: one advises that domestic supplies from an SEZ are discharged by filing the Bill of Export and need not be included in the SEZ supplier's GSTR-1; another notes customs portal (ICEGATE) integration causes such supplies to appear in the recipient's purchase records under Supply_SEZ, and recommends reporting them in Non GST supply reporting tables to reconcile supplier and recipient records.