24 May 2018
Our GST registration is under regular tax payer. We sale material for Rs. 5000/- to a party who's registration is under SEZ unit taxpayer typr. Now my question is how can We issue sale invoice to that party? Can We issue normal B2B invoice or there is some other rule. Also please guide me how it will reflect on our GST return.
24 May 2018
Dear Priyankaji, Your customer is an SEZ Tax Unit i.e. he is an registered Dealer. Raising an Invoice to SEZ unit has 2 creiteria whether you are removing goods with Payment of Tax ? If yes it is simialar to your B2B sales only. If you are removing without payment of Tax then you must have an LUT bond Number for such, then the sale amounts to Zero rated supplies. again this will be recorded in B2B sales.
CAclubindia
