https://www.taxtmi.com/forum/issue?id=113293 Supply to SEZ is treated as export and must be reported in GSTR 1 in the B2B table by selecting SEZ supply with payment of tax or SEZ supply without payment of tax, while SEZ outward supplies are shown as zero rated in GSTR 3B. If no LUT is available, suppliers may pay IGST and seek refund, and should collect export documentation (shipping bill, port entry) to substantiate export treatment and refund claims. en-us Wed, 10 Jan 2018 10:55:15 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113293 Supply to SEZ is treated as export and must be reported in GSTR 1 in the B2B table by selecting SEZ supply with payment of tax or SEZ supply without payment of tax, while SEZ outward supplies are shown as zero rated in GSTR 3B. If no LUT is available, suppliers may pay IGST and seek refund, and should collect export documentation (shipping bill, port entry) to substantiate export treatment and refund claims. Discussion-Forum GST Wed, 10 Jan 2018 10:55:15 +0530 https://www.taxtmi.com/forum/issue?id=113293