Registration required if a person is making supplies to sez

Manuraj (Business) (211 Points)

06 October 2017  

ONE OF MY CLIENT IS EXCLUSIVELY SUPPLYING GOODS TO A SEZ UNIT AS I KNOW HE IS COVERED UNDER  SEC 16 OF IGST. HERE ARE MY QUESTIONS

  • WHETHER HE NEEDS TO GET HIMSELF REGISTERED UNDER GST REGIME OR NOT
  • WHETHER INVOICE IS ISSUED IN THIS CASE. IF YES THEN WHO WILL ISSUE INVOICE
  • WHETHER ITC WILL BE AVAILABLE TO MY CLIENT AS HE PURCHASED THE INPUT BY PAYING INPUT TAX