https://www.taxtmi.com/forum/issue?id=119661 Where the STPI unit has been closed or merged into the SEZ unit, invoicing and compliance should follow SEZ provisions, with invoices referencing the basis for the retrospective markup difference. The markup adjustment, being monetary rather than a new physical export, does not typically trigger SOFTEX, MPR or APR formalities for the retrospective revenue, but the Development Commissioners of both units should be informed to avoid administrative issues. en-us Fri, 28 Feb 2025 14:20:10 +0530 Fri, 28 Feb 2025 16:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119661 Where the STPI unit has been closed or merged into the SEZ unit, invoicing and compliance should follow SEZ provisions, with invoices referencing the basis for the retrospective markup difference. The markup adjustment, being monetary rather than a new physical export, does not typically trigger SOFTEX, MPR or APR formalities for the retrospective revenue, but the Development Commissioners of both units should be informed to avoid administrative issues. Discussion-Forum Customs Fri, 28 Feb 2025 14:20:10 +0530 https://www.taxtmi.com/forum/issue?id=119661