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Question ID : 38062

Disclosure of DTA sale by SEZ unit in GSTR-3B & GSTR-1

Where to show sales made by SEZ to DTA in GSTR-1 & GSTR-3B ?

Posted by parth on Mar 29, 2019

Filed Under GST

Answer ID : 76433

In the Instruction no 9 of GSTR-1 return, CBEC has clarified that in case the goods are supplied by SEZ unit under the cover of bill of entry, no need to report such transactions in GSTR-1 and that needs to be re-imported by the DTA unit in its GSTR-2 as imports. Goods/services supplied not covered under the bill of entry only need to be reported in GSTR-1.

Posted by CA. BISHT RAKESH on Mar 29, 2019
Answer ID : 76434

In the Instruction no 9 of GSTR-1 return, CBEC has clarified that in case the goods are supplied by SEZ unit under the cover of bill of entry, no need to report such transactions in GSTR-1 and that needs to be re-imported by the DTA unit in its GSTR-2 as imports. Goods/services supplied not covered under the bill of entry only need to be reported in GSTR-1.

Posted by CA. BISHT RAKESH on Mar 29, 2019