TaxTMI 
TaxTMI 
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.
SUPPLY TO SEZ UNIT
08 Jan 2022 
6 Replies 
7228 Views Asked by
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. (AI Summary)
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. (AI Summary)