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Where to show high seas sale in gstr-1

This query is : Resolved 

24 May 2019 my client from bharuch, gujrat, import from germany and made high sea sales to indian company in sez unit. how to show this sales in gstr 3B and GSTR-1.
PLEASE GIVE URGENT REPLY

24 May 2019 As per my view it will come under Non-GST Outward Supply.



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