https://www.taxtmi.com/forum/issue?id=114536 Supplies returned from an SEZ unit to the Domestic Tariff Area require a Bill of Entry for home consumption with full item descriptions, invoice and packing list filed by the DTA buyer (or by the Unit with buyer's authorization). Valuation follows the Customs Act. Goods procured from DTA and returned without substantial processing are treated as re imported goods and subject to normal re import procedures, except where import duty is nil and no export benefits were claimed, in which case supply may be effected on invoice alone without a Bill of Entry. en-us Wed, 23 Jan 2019 11:03:21 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114536 Supplies returned from an SEZ unit to the Domestic Tariff Area require a Bill of Entry for home consumption with full item descriptions, invoice and packing list filed by the DTA buyer (or by the Unit with buyer's authorization). Valuation follows the Customs Act. Goods procured from DTA and returned without substantial processing are treated as re imported goods and subject to normal re import procedures, except where import duty is nil and no export benefits were claimed, in which case supply may be effected on invoice alone without a Bill of Entry. Discussion-Forum GST Wed, 23 Jan 2019 11:03:21 +0530 https://www.taxtmi.com/forum/issue?id=114536