https://www.taxtmi.com/forum/issue?id=115280 Supplies to SEZ units or developers are treated as inter state under Section 7(5)(c) of the IGST Act even when situated within the same state; for filing the RET 1 return these supplies must be declared in the ANX 1 annexure under the line for supplies on which tax is paid and under the line for supplies without tax when applicable, using "tax" rather than "duty" in descriptions. en-us Sun, 04 Aug 2019 19:59:12 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115280 Supplies to SEZ units or developers are treated as inter state under Section 7(5)(c) of the IGST Act even when situated within the same state; for filing the RET 1 return these supplies must be declared in the ANX 1 annexure under the line for supplies on which tax is paid and under the line for supplies without tax when applicable, using "tax" rather than "duty" in descriptions. Discussion-Forum GST Sun, 04 Aug 2019 19:59:12 +0530 https://www.taxtmi.com/forum/issue?id=115280