SEZ Endorsed Invoice

This discussion explores the GST requirements for suppliers providing goods or services to SEZ units or developers under a Letter of Undertaking (LUT). It specifically queries whether suppliers must maintain SEZ endorsed invoice copies as proof of supply. While Rule 48 of the CGST Rules 2017 pertains to e-invoicing, the consensus points towards adhering to Rule 46 for invoice issuance to SEZ entities, with further clarification sought on the specific details of SEZ endorsed invoices.