Invoice

This query is : Resolved

Bala Krishna G (Querist)
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25 May 2011 Dear sir
I am working in SEZ unit. Our unit is going to configure the SD module. In the configuration we need to configure the following sales types:
1) SEZ to SEZ Sales
2) SEZ to Domestic Tariff Area
3) SEZ to Export
4) SEZ to EOU
5) SEZ to third party Export
6) SEZ to warehouse
7) Scrap Sales
I need help with regard to Invoice pattern i.e what pricing elements should be shown in the invoice from SEZ Unit to the above sales types.

Regards

Bala Krishna G

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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25 May 2011 1)Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid there

under. The provisions relating to exports under Central Excise Act, 1944 and rules made there under may be applied, mutatis-mutandis, in case of procurement by SEZ units & SEZ developer from DTA for their authorized operations.

2)
SEZ unit may sell goods, including by-products, and services in DTA in accordance with the import policy in force, on payment of applicable duty.
2. DTA sale by service/trading unit shall be subject to achievement of positive NFE cumulatively. Similarly for units undertaking manufacturing and services/ trading activities against a single LOP, DTA sale shall be subject to achievement of NFE cumulatively.
3. The following supplies effected in DTA by SEZ units will be counted for the purpose of fulfillment of positive NFE:
a. Supplies effected in DTA in terms of Paragraph 8.2 of the Policy.
b. Supplies made to bonded warehouses set up under the Policy and/or under Section 65 of the Customs Act.
c. Supplies to other EOU/EPZ/SEZ/ EHTP/ STP units provided that such goods are permissible for procurement by units in terms of paragraph of the Policy.
d. Supplies against special entitlement of duty free import of goods
e. Supplies of goods to defense and internal security forces, foreign missions/diplomats provided they are entitled for duty free import of such items in terms of general exemption notification issued by the Ministry of Finance.
f. Supply of services (by services units) relating to exports paid for in free foreign exchange or for such services rendered in Indian Rupees, which are otherwise considered as having been paid for in free foreign exchange by RBI.
g. Supplies of Information Technology Agreement (ITA-I) items, provided that the items are manufactured in the unit and attract zero rate of basic customs duty.

3)yes you can do.

4) to 7) in invoice you can type the consignee name and at the time of realization BRC authenticate from bankers.

for info:-
https://www.caclubindia.com/experts/invoice-typr-100-e-o-u-605295.asp

http://www.mumbaicustoms.gov.in/scripts/pcform.asp

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