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