GST – Started By: – Srinivasa Varadan – Dated:- 23-1-2019 Last Replied Date:- 28-1-2019 – Pl. give the procedure for sales returns in the case of supply to SEZ units. – Reply By YAGAY andSUN – The Reply = 48. Procedure for Sale in Domestic Tariff Area – (1) Domestic Tariff Area buyer shall file Bill of Entry for home consumption giving therein complete description of the goods and/or service namely, make and model number and serial number and specification along with invoice and packing list with the Authorised Officers: Provided that the Bill of Entry for home consumption may also be filed by a Unit on the basis of authorization from a Domestic Tariff Area buyer. (2) Valuation of the goods and/or services cleared into Domestic Tariff Area
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