GSTR-1 Reporting of Sales made by SEZ to DTA unit

[Saikrishnan]

Dear Forum,

My client is based out SEZ and they have made scrap sales to DTA based vendor, BOE is filed and Customs duty plus IGST is also paid.

My query is how this sales should be reported in GSTR-1..??

[Sadanand Bulbule]

Report it as regular inter-state B2B taxable supply in GSTR-1, against the GSTIN of the DTA buyer.

AI Summary

GSTR-1 reporting of SEZ scrap sales to DTA vendor raises a return-compliance question for GST disclosure. Reporting under GSTR-1 of scrap sales made by an SEZ unit to a DTA-based vendor, where a bill of entry has been filed and customs duty together with IGST has been paid, is the subject matter of the query. The issue concerns the correct tax reporting treatment of such supplies in the GST return framework and the manner in which SEZ-to-DTA transactions should be disclosed for sales accounting and return compliance.