Export to SEZ

[Vivek anandhan]

Dear Experts

We are going to supply goods to a unit located at SEZ without payment of GST. Already we filed LUT for supply of goods without payment of GST.

Now I want to know , what are the document need to file as proof of Export to the department under GST after supply of goods.

Kindly clarify

Regards
Vivekanandhan

Sunbeam Generators Pvt Ltd.,

AI Summary

Supply to SEZ without IGST requires Bond or LUT and Bill of Export as proof recorded in GSTR-1.
Supplies to a SEZ unit or developer can be made without payment of IGST if the supplier furnishes a Bond or Letter of Undertaking and issues invoices endorsed for supply to SEZ under bond/LUT. The Bill of Export, filed and assessed by the specified officer in the SEZ, constitutes proof of export and must be reported in the supplier's GSTR-1 return.