Difference Between Regular Supply Vs Supply Covered under IGST ACT

IGST 212 views 4 replies

HS Negi

Assistant Manager - Indirect Tax

73 Points Joined September 2013

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)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

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.