Supply to SEZ - Disclosure Under GSTR Annual Reporting

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The due date for filing Annual return in Form GSTR-9/GSTR-9A and reconciliation statement in GSTR-9C for the F.Y. 2017-18 has been extended from 31st August 2019 to 30th November 2019.

How supply made by SEZ unit to DTA unit should be reported in the Annual Return by SEZ unit?

Supplies by SEZ unit to DTA unit does not form part of its turnover. Hence , is not required to be reported by Special Economic Zone unit either in

Whereas, DTA (Domestic tariff Area) unit is required to report the transaction against bill of entry as, import from SEZ.

In case of supply of goods by SEZ, whether disclosure required in Annual Return?

Special Economic Zone unit shall report details of supply in table 4 of Annual Return, like any other registered taxpayer governed by the Goods and Service Tax provisions.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.