GST
Supplies to SEZ units under e-invoicing
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Yes. Supplies by a covered supplier to an SEZ unit or developer are zero-rated and fall within e-invoicing, reported as SEZ with payment or SEZ without payment. Only SEZ units themselves are exempt as suppliers.
Provisions and law
- Sec 16(1), IGST Act 2017Exports and supplies to SEZ units or developers are zero-rated
- Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
- Notification 13/2020-CTBase notification on who must e-invoice and which entities are exempt
Analysis
The SEZ buyer needs the IRN for its records and endorsements. If you supply under LUT, use the SEZ without payment type. The data flows to the SEZ table in GSTR-1, which also feeds any refund claim.
Conclusion
- Mark the supply type as SEZ with or without payment
- Generate the IRN
- Print the IRN and QR
- Check the SEZ table in GSTR-1
A Savvy can do this for you
E-invoice onboarding and IRN generation
₹4,999
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.