Conditions to sell in DTA under GST regime


DTA sales procedures after GST implementation



Conditions to sell in DTA under GST regimeThis post explains about the DTA sales procedures under GST regime.

GST applicable on Domestic Tariff Area sales


 According to Law, DTA sale shall be subject to fulfilment of the following main four conditions:

Net Foreign Exchange fulfilment: If a unit need to sell goods or services to local market as DTA sales, the foreign exchange earnings has to be fulfilled as per bond executed with the authorities.

Payment of applicable GST on product under DTA sale: Attracted GST against such sales to DTA has to be paid.

Reversal of the BCD exemption availed on the inputs used in the manufacture of products under DTA sale. The reversal of BCD would be as per Standard Input Output norms published by the DGFT or norms fixed by Norms Committee of DGFT (where no SION is fixed).

Refund of any benefits taken on procurement of inputs from DTA under Chapter 7 of FTP and used in the manufacture of products under DTA sale.



Would you like to share your experience aboutDTA under GST regime? Comment below your views:



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subramanya swamu: we are 100% EOU company, now we have to DTA sale and local purchase raw material no used Import material, so we will take permission by SEZ, I request you to please solve this problems.

Lokesh S Khandelwal: Kindly advice to mark off Bill of Entry showing pending on RBI ORM data

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