Supply to sez

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supply 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?

Replies (9)
Even though SEZ unit is in same state IGST will be charged.
In GSTr 1 , when you put the GSTN of SEZ it bydefualt it will give option of Only IGST .

Under GST Law only for the purpose of levying GST, SEZ Units are not to be considered as a part of India which means: IGST has to be charged
As per Clause (b) of Sub-section (5) of section 7 of IGST Act 2017: supply of goods or services or both to or by a SEZ developer or SEZ unit shall be treated as if such supply is in the nature of inter-state supply.
Follow Rawat sir answer.
Agree with Rawat Sir...

Supply made to SEZ Unit/ SEZ Developer attracts IGST. They are deemed INTER STATE Supply as per IGST Act 2017.
you all are correct. But after putting GSTIN of recipient it's not changing to interview state supply. cgst and sgst columns are there. no I GST column.
Please check the GST registration of the recipient.
Plz call the party (SEZ) Ask whether they registered as SEZ or not
thnx to all. the issue is resolved now.
can we claim an input on supply to sez unit, after paying igst in the next month

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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