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Sale made to SEZ

16 July 2020

I have made a sale to SEZ organization and I have collected the GST amount also from that person. Now where I need to show that sale in gstr 1

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7 Replies

JASKARAN SINGH (435 Points)
Replied 16 July 2020

Yes.. act to gst law sales to and by sez unit is treated as inter-state supply....thus u have to show this sale under supply to sez in gstr1 (IGST will apply in case of sales to sez unit)

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 16 July 2020

For Sale to SEZ customer then IGST applicable. But, its not collect from that customer.

It's payable by Supplier's response. Suplier can be take LUT or pay tax and apply refund...

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JASKARAN SINGH (435 Points)
Replied 16 July 2020

Sir kya isko frr zero rates supply treat krege kya??? Agr supplier k pass LUD hai.....but in this case he already collected gst.... then..... WITH payments of tax or without payment of tax.... he has two options..... my tell us how can we treat this case

Vijayprakash P (1313 Points)
Replied 16 July 2020

You can show the sales to SEZ in Table 6A (supplies to SEZ unit or Sez Developer) of GSTR1.

2 Like

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 16 July 2020

Yes... I agreed to Mr Vijayaprakash reply...

&
@ Mr JASKARAN SINGH.

LUT will applied by Supplier's responsible as You. If not then pay IGST Tax from Your pocket as with payment and file refund application.
If You got LUT then file as Without payment.

Excess payment will refund to Customer or adjust future supplies...

2 Like