https://www.taxtmi.com/forum/issue?id=117358 A taxpayer amended SEZ sales to intrastate sales after tax payment, producing excess tax since GSTR 1 updated but GSTR 3B did not; practitioners advised adjusting the excess tax against IGST on subsequent interstate supplies in the next return, reconciling SEZ turnover when SEZ supplies arise, intimating the department, and considering a refund or noting possible litigation risk. en-us Sat, 17 Jul 2021 16:42:45 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117358 A taxpayer amended SEZ sales to intrastate sales after tax payment, producing excess tax since GSTR 1 updated but GSTR 3B did not; practitioners advised adjusting the excess tax against IGST on subsequent interstate supplies in the next return, reconciling SEZ turnover when SEZ supplies arise, intimating the department, and considering a refund or noting possible litigation risk. Discussion-Forum GST Sat, 17 Jul 2021 16:42:45 +0530 https://www.taxtmi.com/forum/issue?id=117358