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Purchase from SEZ

suresh (Accounts executive) (108 Points)

01 May 2019

i have purchased goods from SEZ in march month. how can I show this Itc in 3B.

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17 Replies

CA Shikha Sharma (Ceo) (3869 Points)
Replied 01 May 2019

will get refund
value of supplies in the tax levied mentioned in 3b including all supplies made out of India including SEZ

3 Like

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 May 2019

I think under import of goods column.

pritesh (CA Final student) (7101 Points)
Replied 01 May 2019

Under Import head according to me

please confirm from others one tym

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 May 2019

Any supply from SEZ Unit to DTA shall be treated as Imports and would be taxable under Reverse Charge Basis at the end of the recipient.

Hence Report it under Import in table 4 (A)(1)

1 Like

suresh (Accounts executive) (108 Points)
Replied 02 May 2019

thanks a lot all

1 Like

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Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 05 May 2019

Yes, It is to be treated as Import of goods based on Instructions given in G.S.T.R-1 at www.gst.gov.in (Based on analysis of different instructions given) and reply to tweets given by C.B.I.C. Therefore, you have to show customs duty paid on Import of goods from S.E.Z to D.T.A under first column of Eligible I.T.C

But, there exists conflict of provisions under G.S.T act with regard to such supply. As per section 2(10) of I.G.S.T Act, Import of goods means - ‘‘import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India and definition of India u/s.2(56) of C.G.S.T Act - “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;. Combined reading of both sections, it is very clear than India includes S.E.Z (Not excluded specifically) and consequently, Purchase of goods from S.E.Z is not Import under G.S.T Act (Even though, it is to be treated as Import for customs purposes)

Therefore, Procedural aspects (Filing of G.S.T Returns) claim such transaction as Import but legal provisions does not conform the same. Hence, there exists a scope for litigation in future and as of now Claim as ITC on imports

2 Like

Client varshney (2 Points)
Replied 16 January 2021

How to claim itc on goods purchased from sez in current scenario where itc not reflected in 2A and also not in 2B sez table and gstr2 not available

Bhavika Kothari (CA) (1258 Points)
Replied 22 January 2021

If the goods were purchased on Bill of Entry then show ITC in Table 4 Import of Goods section. If goods were purchased without bill of entry then show ITC in Table 4 All other ITC section

1 Like

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 January 2021

agree with ca bhavika kothari

VJ J (11 Points)
Replied 17 March 2021

I am caught up in a similar situation. I purchased a laptop from Dell India, which operates from SEZ. On contacting them I was advised that they are not liable to file GSTR 1, hence the ITC won't reflect in my GSTR 2 A/B. I also checked Part D (Import from SEZ) of GSTR 2A and no data is available there. I was hoping it will auto populated there based on data from ICEGATE / Custom house.

I have a Two questions:

1) Can I enter the GST amount under Import of goods in GSTR 3? If yes then do I need to upload Bill of Entry?

2) Will I have to pay custom charges because I have imported a laptop?

Thank you.

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Pallavi Agrawal (1) (61 Points)
Replied 14 November 2021

I am also caught up in exactly same situation as Mr. VJ has mentioned above.

I purchased a laptop from Dell India, which operates from SEZ. On contacting them I was advised that they are not liable to file GSTR 1, hence the ITC won't reflect in my GSTR 2 A/B. I also checked Part D (Import from SEZ) of GSTR 2A and no data is available there. I was hoping it will auto populated there based on data from ICEGATE / Custom house. I have a Two questions: 1) Can I enter the GST amount under Import of goods in GSTR 3? If yes then do I need to upload Bill of Entry? 2) Will I have to pay custom charges because I have imported a laptop

Please suggest how can I claim GST input

VJ J (11 Points)
Replied 14 November 2021

Claim the GST amount in 3B under import from sez. Also, email GST support tram with an invoice copy. After few days GST team will update the information manually and the amount will reflect under import from SEZ for the respective month.

You need not pay any taxes / duty

1 Like

Pallavi Agrawal (1) (61 Points)
Replied 14 November 2021

So can I claim input even when it is not reflecting in my account??

VJ J (11 Points)
Replied 14 November 2021

Yes, that's what I did and I emailed gst support team. After a month or so, received their response and the amount was reflecting for the purchased month.