SEZ unit purchases from unregistered person- needs to issue Invoice under GST

By | June 6, 2017
(Last Updated On: June 6, 2017)

Q: If an SEZ unit purchases from an unregistered person, is he required to issue a tax invoice?

Yes. Under Section 31(3)(f) of CGST Act, a tax invoice needs to be issued by the recipient. SEZ being registered recipient here.

[ Reply as per Twitter Account of Govt of India for GST queries of Taxpayers ]

SEZ unit purchases from unregistered person

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