Pls clarify whether e-invoice will be applicable for SEZ from 01-Jan-21, if aggregate turnover exceeds 100 Cr.
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Quick Summary
This discussion clarifies the applicability of e-invoicing for Special Economic Zone (SEZ) units and developers. SEZ units are currently exempt from e-invoicing mandates, as per GST Notification No. 61/2020 and GSTN FAQs. However, SEZ developers are required to comply if they meet the specified turnover thresholds and other conditions.
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 ].