https://www.taxtmi.com/forum/issue?id=119986 When a domestic manufacturer supplies goods delivered into an SEZ under instruction of a foreign principal and invoices that foreign principal, the domestic sale is treated as an export and must be reported under the bank's EDPMS with invoice, payment proof and SEZ delivery endorsement. The SEZ purchaser's acquisition from the foreign supplier is treated as an import and must be recorded in the IDPMS with the supplier's invoice, payment through authorised channels and appropriate SEZ/BOE customs filings; GST zero-rating, MOOWR compliance and accurate documentation are essential. en-us Fri, 09 May 2025 09:35:49 +0530 Tue, 13 May 2025 23:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119986 When a domestic manufacturer supplies goods delivered into an SEZ under instruction of a foreign principal and invoices that foreign principal, the domestic sale is treated as an export and must be reported under the bank's EDPMS with invoice, payment proof and SEZ delivery endorsement. The SEZ purchaser's acquisition from the foreign supplier is treated as an import and must be recorded in the IDPMS with the supplier's invoice, payment through authorised channels and appropriate SEZ/BOE customs filings; GST zero-rating, MOOWR compliance and accurate documentation are essential. Discussion-Forum FEMA Fri, 09 May 2025 09:35:49 +0530 https://www.taxtmi.com/forum/issue?id=119986