Letter of undertaking

Without lut you cannot issue invoice. please apply

Whether any hardcopy to furnished to GST officer after filing online

No need

You an supply without payment IGST to Sez unit only when you have filed LUT .

As per Circular 40/14/2018 GST : No not required submit anything to department.

Extract from above said circular: 

Form for LUT: The registered person (exporters) shall fill and submit FORM 
GST RFD-11 on the common portal. An LUT shall be deemed to be accepted as 
soon as an acknowledgement for the same, bearing the Application Reference 
Number (ARN), is generated online.

d) Documents for LUT: No document needs to be physically submitted to the 
jurisdictional office for acceptance of LUT

 

Yes... I agreed to Mr Pankaj Rawat Ji.

@ Mr G Mahesh Mundra.,

Welcome to CCI after a long time...

If You are applied for LUT then don't worry about the invoice to SEZ...

Incase You are not applied then apply it immediately...

If don't want to apply then IGST applicable for the supply to SEZ and it's payable by You. SEZ customer can't pay to You for the Tax amount.

Thanks to all you sir