Under GST, transporters should carry an E-Way Bill when moving goods from one place to another if the value of these goods are more than Rs. 50,000. SEZ supplies are treated how the other inter-state supplies are treated. The SEZ units or developers will have to follow the same EWB procedures as the others in the same industry follow.
In case of supplies from SEZ to a DTA or any other place, the registered person who facilitates the movement of goods shall be responsible for the generation of e-Way bill.
Let’s understand this with an Example:
- XYZ is and unit in an SEZ located in Karnataka
- A is the recipient of goods manufactured by the SEZ and is located in Bangalore.
- The value of the goods being transported this time is Rs. 75000.
For an easy generation of E-way bill:
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