TaxTMI 
TaxTMI 
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..??
GSTR-1 Reporting of Sales made by SEZ to DTA unit
03 Jun 2026 
7 Replies 
1123 Views Asked by
SEZ to DTA supply reporting in GSTR-1 remains disputed, with views ranging from nil disclosure to Table 8 treatment.
SEZ supplies of scrap to a DTA buyer, where the buyer files a Bill of Entry and pays customs duty and IGST, raise the reporting position in GSTR-1. The discussion records competing views: one view treats the transaction as not requiring disclosure in GSTR-1 or GSTR-3B because tax is discharged through customs and the taxable value is nil; another view says the SEZ supplier should report it as a regular inter-state B2B taxable supply; and a further view suggests disclosure under Table 8 as a nil-rated, exempt, or non-GST supply. (AI Summary)
SEZ supplies of scrap to a DTA buyer, where the buyer files a Bill of Entry and pays customs duty and IGST, raise the reporting position in GSTR-1. The discussion records competing views: one view treats the transaction as not requiring disclosure in GSTR-1 or GSTR-3B because tax is discharged through customs and the taxable value is nil; another view says the SEZ supplier should report it as a regular inter-state B2B taxable supply; and a further view suggests disclosure under Table 8 as a nil-rated, exempt, or non-GST supply. (AI Summary)