Find
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.
GST
Supplies to SEZ units under e-invoicing
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Provisions
Sec 16(1), IGST Act 2017; Rule 48(4), CGST Rules 2017; Notification 13/2020-CT
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.
Close
- 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
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