SUPPLY TO SEZ IN GSTR1

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When supplying materials to a Special Economic Zone (SEZ) under a Letter of Undertaking (LUT) for zero-rated supply, you need to report this in your GSTR1. The correct method is to enter it under the B2B section, specifically in column 4A, selecting the 'SEZ supplies without payment' option. This ensures accurate reporting and has no direct implications for ICEGATE.

Kunal Mittal

Kunal Mittal (Querist)
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24 September 2021 I've supplied some material to sez of Hyderabad on zero rated supply on LUT.
How will it be entered in GSTR1 and does it have any implication of ICEGATE.

Lekhraj sood

Lekhraj sood (Expert)
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24 September 2021 To be reported under 6B of GSTR1. No implications on Icegate.

Udaya Chandran

Udaya Chandran (Expert)
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24 September 2021 It should be reported in b2b (Column 4A). Since the SEZ is registered, there is no option to include the same with GSTIN in column 6B. So the only option is showing it in the column 4A by selecting the option "SEZ supplies without payment". This is obviously correct as when e-invoice is generated it automatically takes to the column 4A.