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Supply made to SEZ Einvoicing error

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Sahil Sharma

accountant

56 Points Posted on 10 March 2023

Hello Sir,

We have made supply to SEZ without payment of tax in the month of Februray, 2023. While generating einvoice, option selected as with payment of tax, however in IGST column zero figure is shown and no tax has been charged in the Invoice. Now, when we are about to file our GSTR-1 for Feb'23, this bill doesn't get auto populated in GSTR-1 and is throwing an error that it can't be as tax amount is zero while option selected as SEZ supply with payment of tax. Hence, we have to add the invoice manually in GSTR-1.

My question is while adding the invoice manually, can i select the option without payment of IGST (although it will be contradictory to the einvoice issued) or do i have to select with payment of igst and then pay taxes on it (by using debit note for tax amount unaltering the einvoice).??

Please Note - LUT has been filed for FY-2022-23

Thanks.

Replies (2)

Quick Summary

A user encountered an error when filing GSTR-1 for a supply made to an SEZ without tax payment, as their e-invoice was generated with the 'with tax payment' option. This resulted in the invoice not auto-populating and throwing an error. The user is seeking advice on whether to manually add the invoice in GSTR-1 selecting 'without payment of IGST' (contradicting the e-invoice) or 'with payment of IGST' and then potentially using a debit note. The advice given suggests manually filling GSTR-1 with correct details, even if contradictory to the e-invoice, and notes that e-invoicing isn't required for SEZ supplies when an LUT is filed.