SUPPLY TO SEZ UNIT

[SURYAKANT MITHBAVKAR]

We supplied Goods to SEZ Unit without payment of GST under LUT.

Now which document we have to obtained form SEZ recepient to confirm SEZ Supplies to keep in record for GST Audit.

AI Summary

Guidance on GST-Free Supplies to SEZ: Use endorsed invoices and Bill of Export for compliance. Ensure no credit claimed. A query was raised regarding the documentation required for supplying goods to a Special Economic Zone (SEZ) unit without paying GST under a Letter of Undertaking (LUT). Respondents advised obtaining an endorsed invoice from the SEZ's development commissioner or authorized officer, indicating the goods were used for authorized operations. It was suggested to use a Bill of Export, endorsed by SEZ officers, as proof of export. Additionally, a declaration from the SEZ unit stating no credit was claimed on the invoice may be necessary for GST audit and refund purposes.