https://www.taxtmi.com/forum/issue?id=120945 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. en-us Wed, 03 Jun 2026 23:53:44 +0530 Wed, 08 Jul 2026 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120945 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. Discussion-Forum GST Wed, 03 Jun 2026 23:53:44 +0530 https://www.taxtmi.com/forum/issue?id=120945