TMI BlogGoods Rejected by SEZ to DTAX X X X Extracts X X X X X X X X Extracts X X X X ..... We have supplied goods to SEZ unit without payment of GST. Now SEZ unit has rejected the said goods on Tax invoice with IGST. for eg. we have issue invoice of ₹ 100 and SEZ unit raised invoice of ₹ 100+18. in normal circumstances we would have been issued credit note of ₹ 100 and same will be added in GSTR-1 . Please let me know procedure to show in GSTR-1 and GSTR-3B - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By Alkesh Jani - The Reply = Sir, In this regards, my point of view is that, goods received from the SEZ unit is an Inter-State supply and not import. As SEZ unit has issued Invoice it is a Supply . Treat this transaction as if supplies are received from the SEZ unit. Using of word rejected goods may create some issue. Thanks, With regards. - Reply By KASTURI SETHI - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Section 53 of SEZ Act, 2005 53. Special Economic Zones to be ports, airports, inland container depots, land stations, etc., in certain cases.- A Special Economic Zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations. Clearance from SEZ unit to DTA attract Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duties and IGST. No doubt. Clearances from SEZ Unit to DTA are also called Supplies as mentioned by Sh.Alkesh Jani Ji. Hence, can we not term such clearances as deemed import. - Reply By Alkesh Jani - The Reply = Sir, As per Section 51 of SEZ Act , the SEZ Act has an overriding effect on any other law for the time being in force. This overriding effect is limited only to the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s notified by the Central Government. Moreover, in view of the provisions of the amended Article 246 of the Constitution , SEZ Act cannot have overriding effect on GST laws. However, unless specific provision is made either in SEZ Act or GST Act to provide overriding effect to SEZ Act , therefore SEZ Act will not override GST Acts. Whereas, SEZ unit or developer is an distinct pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and is within Indian territory, and supply by SEZ to DTA will not qualify the the definition of 'import' as per GST Act . Further, deemed export is notified by way of Notification No. 48/2017-CT dated 18.10.2017 and supply by SEZ to DTA is also not notified under the said notification. Based on above, I stand still to the my views expressed above. Thanks, With due regards - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By KASTURI SETHI - The Reply = Sh.Alkesh Jani Ji, You have done your home work very well. This is the latest position. Thanks a lot. - Goods Rejected by SEZ to DTA - Query Started By: - Yatin Bhopi Dated:- 7-8-2019 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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