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Filing of GSTR 1 & GSTR 3B by an SEZ unit, Goods and Services Tax - GST

Issue Id: - 117755
Dated: 12-1-2022
By:- ramniranjan kandoi
Filing of GSTR 1 & GSTR 3B by an SEZ unit

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What are the procedures and conditions to be followed while filing GSTR-1 & GSTR 3B by an SEZ unit. Your detailed reply will be highly appreciated.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 13-1-2022
By:- CASeetharaman KC

In case of SEZ units 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 applicable to the goods sold. GSTR 1 and GSTR 3B would have to be filled accordingly.


2 Dated: 13-1-2022
By:- Shilpi Jain

The domestic supply made by sez not to be reported by sez in returns


3 Dated: 24-1-2022
By:- CAHemanth Kumar

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 filed (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 reported 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


1

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