Difference Between Regular Supply Vs Supply Covered under IGST ACT

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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)
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

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