TaxTMI 
TaxTMI 
We are having a EOU and making some DTA sales. My question is whether we have to reverse BCD+SWS+IGST or only BCD+ SWS through TR-6 challan. what is the legal provisions If we have to reverse IGST portion also?
Reversal of IGST in case of DTA sales by EOU
26 Dec 2025 
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EOU DTA sales: reverse only BCD and SWS via TR 6; IGST remains exempt if output GST is charged on sale.
For DTA clearances from EOUs the obligation is to charge and pay GST on the DTA sale and to reverse only the customs components of the import concession: remit Basic Customs Duty and Social Welfare Surcharge on inputs used (via TR 6), while the IGST exemption on imports remains where output GST has been charged on the finished goods. (AI Summary)
For DTA clearances from EOUs the obligation is to charge and pay GST on the DTA sale and to reverse only the customs components of the import concession: remit Basic Customs Duty and Social Welfare Surcharge on inputs used (via TR 6), while the IGST exemption on imports remains where output GST has been charged on the finished goods. (AI Summary)