https://www.taxtmi.com/forum/issue?id=117753 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. en-us Sat, 08 Jan 2022 15:12:51 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117753 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. Discussion-Forum GST Sat, 08 Jan 2022 15:12:51 +0530 https://www.taxtmi.com/forum/issue?id=117753