Question ID : 41094

Reporting in GSTR1 Return

Query 1 : Tax Free Sales to Registered party ( B2B) : Whether it should be reported as B2B under Table 4 (Or ) NIL Rated or Exempt sales under Table 8 Query 2 : Supplies to SEZ with payment of Taxes Whether it should be reported as B2B under Table 4 (Or ) Export under Table 6

Answer ID : 81184

Query 1 : If the Product sold falls in the Exemption notification, then the disclosure of the said turnover would be more appropriate in Exempt Tab. Query 2: The disclosure requirements for Supplies to SEZ has been specifically been provided in B2B Tab (SEZWP). Hence disclosure of the same in B2B tab is more appropriate.

Answer ID : 81191

Answer Query-1: if the item is exempt from GST then it should be shown as exempt. If it is NIL rated then it should be shown as NIL rated. 2. If it a supply to the SEZ with tax then it is not an export. It should be shown as B2B.

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