CA PARUL KHATANA (Self practice at KHATANA & ASSOCIATES) (118 Points)
31 July 2018supply is made to sez located in same state. As per provisions, igst is charged.
now my question is how to record such sale invoices in gstr 1?
since the recipient sez is in same state, only cost and sgst can be charged over such supply. how to record I gst over such supply?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 31 July 2018
Shivam RC
(Student)
(23683 Points)
Replied 01 August 2018
CA PARUL KHATANA
(Self practice at KHATANA & ASSOCIATES)
(118 Points)
Replied 01 August 2018
Dip Narayan
(Deputy Manager)
(772 Points)
Replied 01 August 2018
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 August 2018
CA PARUL KHATANA
(Self practice at KHATANA & ASSOCIATES)
(118 Points)
Replied 01 August 2018
02101991
(Article assistant)
(27 Points)
Replied 20 August 2018
Dip Narayan
(Deputy Manager)
(772 Points)
Replied 21 August 2018
Under this option of SUPPLY WITH PAYMENT OF IGST person making supply to SEZ will charge IGST at applicable rate as may be applicable for supplies of Goods or Services made to SEZ or SEZ Developer. Invoice will be Export Invoice in Indian Currency with a declaration that ‘SUPPLY MEANT FOR SEZ DEVELPOER/UNIT WITH PAYMENT OF INTEGRATED TAX’. This option will be beneficial for faster processing of Refund. Actually the IGST liability shown in the Invoice is only for the presentation purpose and should not be collected from the customer,
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