https://www.taxtmi.com/forum/issue?id=118715 ITC on goods received from SEZ units is claimable when the recipient possesses the tax paying document (such as a digitally signed Bill of Entry) and evidence of IGST payment. Supplies from SEZ to DTA are reported as inter state supplies and, operationally on clearance into DTA with a Bill of Entry, treated for IGST charging which the DTA unit may claim as ITC. Tax authorities may query mismatches between ITC claimed and system auto populated records, but documentary proof and SEZ authority certification can substantiate entitlement despite non appearance in automated summaries. en-us Fri, 25 Aug 2023 12:05:30 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118715 ITC on goods received from SEZ units is claimable when the recipient possesses the tax paying document (such as a digitally signed Bill of Entry) and evidence of IGST payment. Supplies from SEZ to DTA are reported as inter state supplies and, operationally on clearance into DTA with a Bill of Entry, treated for IGST charging which the DTA unit may claim as ITC. Tax authorities may query mismatches between ITC claimed and system auto populated records, but documentary proof and SEZ authority certification can substantiate entitlement despite non appearance in automated summaries. Discussion-Forum GST Fri, 25 Aug 2023 12:05:30 +0530 https://www.taxtmi.com/forum/issue?id=118715