TaxTMI 
TaxTMI 
Filing of GSTR 1 & GSTR 3B by an SEZ unit
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....iling of GSTR 1 & GSTR 3B by an SEZ unit<br> Query (Issue) Started By: - ramniranjan kandoi Dated:- 12-1-2022 Last Reply Date:- 24-1-2022 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>What a....
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....re the procedures and conditions to be followed while filing GSTR-1 & GSTR 3B by an SEZ unit. Your detailed reply will be highly appreciated. Reply By CASeetharaman KC: The Reply: In case of SEZ uni....
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....ts the supplies made would be primarily exports which are covered under zero rated supply under Section 16 of the IGST Act, 2017. Only Domestic supplies would be subject to IGST as per the rate applic....
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....able to the goods sold. GSTR 1 and GSTR 3B would have to be filled accordingly. Reply By Shilpi Jain: The Reply: The domestic supply made by sez not to be reported by sez in returns Reply By CAHema....
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....nth Kumar: The Reply: Dear Sir, 1. For supply of goods: a. If treated as imports and SB is filed - No need to report or pay tax in GSTR-1 and GSTR-3B. b. If not treated as imports and SB is not fi....
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....led (mostly for scrap) - need to issue a sale invoice , disclose as B2B or B2C and pay tax in GSTR-3B. 2. For supply of Services: It will be treated as regular supplies made which needs to be reporte....
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....d in GSTR-1 and pay tax in GSTR-3B. 3. For RCM liabilities. No clear exemption provided (still can be contested). Thereby to avoid dispute, pay tax and claim credit being a revenue neutral situation....
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