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.

[Shilpi Jain]

The development commissioner of sez would endorse on your invoice And a copy of the same is required to be kept to indicate that the goods were used for authorized operations of the sez

[SOWMYA CA]

The supply to SEZ should be against the SEZ GST registration of the unit. The company could also ask for DTA procurment form approved by the AO.

[Rajagopalan Ranganathan]

Sir,

Supply of goods by DTA unit to SEZ unit/Developer is to be made under Bill of Export as a usual practice for export of goods under Customs Act. The bill of Export filed by you will be endorsed by the officer in charge of SEZ/Developer regarding receipt of goods and proper accounting of the goods by the SEZ unit/Developer . You submit exporter's copy of the Bill of Export ( of DTA unit) as proof of export to your jurisdictional officer.

[Raghunandhaanan rvi]

Bill of Export

[Mr Rao]

Dear querist,

The authorised officer of sez need to endorse on the invoice that the goods have been admitted in full and utilised for the authorised operations and then only it can be treated as goods exported for the purposes of Audit.

[CA Hemanth Kumar]

Dear SURYAKANT MITHBAVKAR,

1. Endorsed invoice copy from SEZ officer.

2. Declaration from SEZ unit stating that they have not claimed credit on the said invoice (useful for refund).

AI Summary

Supply to SEZ units: obtain endorsed invoice and export documentation to substantiate zero-rated GST treatment.
Supplies to SEZ units under LUT require an invoice endorsed by the authorised SEZ officer confirming receipt and use for authorised operations; an endorsed Bill of Export (exporter's copy) may corroborate export for audit. Ensure supply is made against the SEZ unit's GST registration and obtain a declaration from the SEZ that it has not claimed input tax credit; retain any DTA procurement form approved by the assessing officer.