Difference Between Regular Supply Vs Supply Covered under IGST ACT

Earlier in GSTR-1 in B2B Section while uploading the Invoices, anyone in following to be selected for Invoice Type;

1. Regular

2. Supply to SEZ with Payment

3. Supply to SEZ Without Payment

4. Deemed Export

Now Jan-20 onwards, 5th option was added as " Supply covered under Section 7 of IGST Act"

Now my queries are

1. In case of Inter-state supplies what options to be selected whether Regular or Supply covered under Section 7 of IGST Act ?

2. What are supplies to be covered under "Supply covered under Section 7 of IGST Act" apart from Regular ?  

Replies (4)
Quick Summary
This discussion clarifies the distinction between 'Regular Supply' and 'Supply covered under Section 7 of IGST Act' for GST filings, particularly in GSTR-1. While 'Regular Supply' generally covers inter-state transactions, the new option 'Supply covered under Section 7 of IGST Act' is specifically for situations like supplies to SEZ units within the same state, which are treated as inter-state supplies and require IGST. The content suggests that 'Regular Supply' encompasses all supplies under Section 7 of CGST Act, except for specific cases like SEZ supplies with or without payment, deemed exports, and those explicitly falling under Section 7 of the IGST Act.

Dear Negi

When we supply to Sez Units which is in same state even then the supplier need to charge IGST (Means supply to Sez within state treated as Interstate supply (export) )

So the Option "Supply U/s 7 of IGST" need be selected when such above said supply is made.

Dear Pankaj

Agreed with your views. But if you go through Section 7 of IGST Act it covers of Interstate Transactions including SEZ Provisions.

Perhaps Department should to clarify more on this before putting such a tab in public domain. 

 

I got the answer of my questions with self study kindly clear if any doubt

Regular supply covers all form of supply as defined in Section 7 of CGST Act unless specific to

1. Supply to SEZ with Payment of Duty

2. Supply to SEZ without Payment of Duty

3. Deemed Export

4. Supply covered under Section 7 of IGST Act.

 

the same i have replied above.

as on portal if supply is within state it does not allow to select igst , hence such option being provided new return format

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details