I am a Sez Unit. I have made a DTA sales under Bill of Entry. Whereby BCD and GST are to be paid by the purchaser just as import. Where should i record this transaction under 3b and gstr-1..??? I ur reply u said to show this under normal sales transaction. But there is no tax liability on it. Than how to show it... ???

Reply— As per instruction given by GSTIN, any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit only, SEZ unit is not required to give details of supplies made to DTA on cover of bill of entry.