SEZ and GSTR 9 Annual Return reporting requirements
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
- Periodical GSTR 1 or
- Annual GSTR 9
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.