Filing GSTR1 for IGST charged to customer in SEZ
I have raised a paid invoice for one of my customer in SEZ area in West Bengal. I have charged IGST amount for this invoice at your prescribed rate. However, I am not able to upload this invoice details while submitting my GSTR1. Whenever I select IGST option on the screen, system does not respond and does not allow me to proceed further. Please suggest and guide me how to resolve this problem and how do I input the Invoice details in my GSTR1 please. more
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According to GST Law, supply of services to SEZ is treated as zero rated supply. What does zero rated supply of goods mean? The Section 16 of the IGST Act, 2017 explains zero rated supply as below: “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) Supply of goods or services or both to a Special Economic Zone developeror a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies; notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:–– (a) he may supply goods or services or both under bond or Letter of Undertaking,subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions,safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,in accordance with the provisions of section 54 of the Central Goods and Services Tax Actor the rules made thereunder. more
Oct 07
Check whether the GSTN (GST registration number) provided by your customer is that of SEZ location or that relating to its DTA operations. If the GSTN is relating to SEZ only, the system will allow you provide figures relating to IGST other wise it will not allow. more
Oct 07
supplies made to SEZ area amounts to "export". Please fill the details for export invoice column more
Oct 07
