E-Way Bill and SEZ

E Way Bill requirement for SEZ movements: SEZ supplies follow standard E Way Bill procedures and the facilitator must generate the bill.

SEZ supplies are treated as other inter state supplies under GST and fall within the E Way Bill regime. SEZ units and developers must follow the same procedural requirements for generation, carriage and presentation of E Way Bills as other industry participants. For movement from an SEZ to a DTA or elsewhere, the registered person who facilitates the movement is responsible for generating the E Way Bill and ensuring compliance with transport documentation requirements.