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.
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.
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.