Examine and decide, whether e-way bill is required in the following situations ? (b) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State.

The clarification on this matter given in Circular No. 47/21/2018-GST, dated 8-6-2018: (b) Normal Provisions of Generation of E way bill shall apply i.e. SEZ supplies are treated how the other inter-state supplies are treated. The SEZ units or developers will have to follow the same EWB procedures as the others in the same industry follow. In case of supplies from SEZ to a DTA or any other place, the registered person who facilitates the movement of goods shall be responsible for the generation of e-way bills.