Is e-invoice applicable for SEZ?

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Pls clarify whether e-invoice will be applicable for SEZ from 01-Jan-21, if aggregate turnover exceeds 100 Cr.
Replies (9)
Yes....
Sir, currently it is not applicable for SEZ, correct. kindly clarify the background of applicability.
I don't agree with Mr. Jatinder Kumar.

Special Economic Zone Units ( SEZ Units ) are Exempt from the compliance of e-Invoicing mandate, as per Notification No. 61/2020 - Central Tax, dated 30th July 2020. The same was also clarified via FAQ's on GST e-invoice / IRN System, issued by GSTN Network, dated 11th November 2020 ( 11/11/2020 ). You can refer FAQ Question No. 17 for your reference.

However "SEZ Developers" are required to issue e-invoice, if they have the specified turnover and fulfilling other conditions [ Question No. 19 of FAQ ].

Regards,
Shivam RC.
Sir, well clarified, thanks a lot.
Your Most Welcome Sir...🙏🙏🙏
Sir if you want I can share the FAQ's with you in your mail id...
Yes sir, pls share to ja.gopi.busy @ gmail.com. thank you sir.
Okay Sir I'll share it in the given mail id
Noted sir. tks.
I have sent it Sir in the given mail id. Kindly check and confirm me once.


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