Question

We are in SEZ. We are exporting goods out of India. One of our buyer has paid for the goods manufactured by us and taken possession of goods by transfer of goods on commercial/ performa invoice, However the goods are kept with us as storage and will be lifted after some time. Our query is : 1. Can we issue invoice for the same as billed now on 22.01.2019 on transfer of prorperty/possession? 2. The material will be dispatched after say 2-3 months and shipping documents will prepared than only. Please let us know, how the Eway bill be generated giving invoice date of 22.01.2019 later on?

Answer

The SEZ is considered as foreign land for the purpose of taxation in GST. Supply to SEZ is considered as physical export. Your just raising of invoice to DTA will not be considered as supply unless the goods are cleared to DTA. When the goods are cleared to DTA it will be cleared, on filling of bill of entry and after charging custom duty because it will import by DTA.
Since the goods are exported directly from SEZ by your customer, it will not attract GST.
Your raising of a invoice from SEZ is as good as the invoice is raised to the customer by supplier located in any other country. (Reply dt.04/02/2019)