TaxTMI 
TaxTMI 
TP Difference invoice from Old STPI Unit or Current SEZ Unit
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....P Difference invoice from Old STPI Unit or Current SEZ Unit<br> Query (Issue) Started By: - Sudhir M Dated:- 28-2-2025 Last Reply Date:- 28-2-2025 Customs - Exim - SEZ<br>Got 1 Reply<br>Customs<br>ABC Ltd provides services to foreign entity and has TP agreement with foreign holding entity- as per TP they are doing retrospective adjustment in TP Agreement due to which they have to recover different....
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....ial margin of 74 Cr covering FY 2017-18 to FY 2021-22 from the holding company. During 17-18 to 21-22 ABC ltd was an STPI unit (Deboned Now) but now ABC Ltd in SEZ Unit. ABC has separate active GST Registration for STPI unit as well as SEZ Unit. Query: * For the markup difference pertaining to the STPI unit period, should ABC raise export invoices from the SEZ or STPI unit? * If invoicing fro....
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....m the STPI unit, then how to comply with Softex, MPR, and APR requirements? Note: ABC has debonded its old office, but GST registration remains active. * If invoicing from the SEZ unit, how do we manage compliance for differential revenue not related to the SEZ unit? Reply By YAGAY andSUN: The Reply: In short, if STPI Unit had been closed down or merged in SEZ unit then you need to comply with....
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.... the provisions of SEZ unit by clearing providing the reference of basis for this markup difference. Since its just a markup difference and not the physically export of software etc., then, formalities such as SOFTEX, MPR/APR should not be come into picture. However, keep the Development Commissioner of STPI and SEZ duly information about this new development to avoid any unwarranted situati....
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....ons which may arise at later stage.<br> Discussion Forum - Knowledge Sharing ....