Question ID :
We have made a supply to a unit which purchaser told us to be in SEZ unit latter on it was discovered that the unit was in dometic tarrif area, as a result tax is to be deposited now. We have earlier issued bills without mentioning GST under LUT. Now we have to deposit tax. I want to ask
1. As earlier we have shown in 3B as zero rated now we have to deposit tax through 3B. Do we have to show the sale again in taxable outward supply or we have to show only tax along with other outward supply.
2. As regards GSTR 1 we have shown it as deemed export now we have to show it as taxable sales. As we have shown the taxable value and not the tax. To give benefit of tax will debit note will be correct option or supplementary invoice. If we issue debit note what we have to fill in note value will it not make the sale double if we show note value or we can show only tax. Will there be any mismatch in the purchasers 2A i.e invoice value without tax and debit note without value
Jul 29, 2019