With reference to the above subject, we are sale our goods to DTA Unit (except SEZ) & we have paid the Custom Duty & IGST through Customs vide TR-6 Challan in PNB bank, NSEZ Noida. As per the challan TR-6 of Customs, if you purchase from SEZ to DTA unit as import then kindly clarify to us where we are these entries in the GSTR-1 & the purchaser will be claim IGST of these goods. We are attached the BOE & Challan for your ready reference.
07 January 2020
Thanks for reply sir ,, please check below the details and send me if any related notification.
In the Instruction no 9 of GSTR-1 return, CBEC has clarified that in case the goods are supplied by SEZ unit under the cover of bill of entry, no need to report such transactions in GSTR-1 and that needs to be re-imported by the DTA unit in its GSTR-2 as imports. Goods/services supplied not covered under the bill of entry only need to be reported in GSTR-1. By the foregoing instruction in GSTR-1 return, Government gives a view that goods suffered levy of IGST under Sec.30 of SEZ Act, cleared under the cover of bill of entry from SEZ to DTA, is not liable for IGST for the second time under the provisions of IGST Acts.
Please note that we are running a SEZ unit and sell goods (Used Chairs) to DTA (Domestic Tariff Area) to a local buyer . We have filed DTA Sales ( Bill of entry) in the SEZ online system and paid duty @ 18% through challan.
Please let us know if the same transaction of sales (of used chairs) to be filed/furnished in the GSTR 1 return. Please advise whether DTA sales made by SEZ units under the filing of DTA Sales BOE need to be reported in GSTR-1.
CAclubindia
