Question39:

A taxpayer is supplying goods to a 100% EOU with payment of Tax . Now both the the supplier & receiver of goods are in the same state so the applicable tax is CGST & SGST .

however at the time of Filing Return it shows the applicable tax is IGST so please tell how to deal with this scenario .

 Answer:

The Supply to EOU is not zero rated supply so it may or may not attract IGST on the basis of Place of Supply. You are rightly charging CGST & SGST because the Place of Supply & Location of Supplier are in the same state. It seems that there is some portal problem, try once again to feed the information in relevant column. It is also possible that entry was feeded in wrong column of return. If  still problem is not solved then contact to Helpdesk.

(Reply dt. 24/4/2018)