https://www.taxtmi.com/forum/issue?id=113182 Supplies to SEZ are zero rated: suppliers may supply under bond/LUT without payment of tax and claim refund, or pay IGST and seek refund. Supplies to EOU are deemed exports: recipient must provide prescribed Form A, supplier issues tax invoice which must be endorsed and sent to the supplier and jurisdictional officer as proof; taxes paid are refundable to either supplier or recipient. Recipient units must maintain digital records per Form B with an audit trail and submit monthly transaction data to the jurisdictional officer. en-us Tue, 12 Dec 2017 17:49:48 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113182 Supplies to SEZ are zero rated: suppliers may supply under bond/LUT without payment of tax and claim refund, or pay IGST and seek refund. Supplies to EOU are deemed exports: recipient must provide prescribed Form A, supplier issues tax invoice which must be endorsed and sent to the supplier and jurisdictional officer as proof; taxes paid are refundable to either supplier or recipient. Recipient units must maintain digital records per Form B with an audit trail and submit monthly transaction data to the jurisdictional officer. Discussion-Forum GST Tue, 12 Dec 2017 17:49:48 +0530 https://www.taxtmi.com/forum/issue?id=113182