Q. We have an Export Oriented Unit (EOU) and a Domestic Tariff Area (DTA) unit. When we send goods from our DTA unit to a unit in the Special Economic Zone (SEZ), we make an invoice in accordance with the Goods and Services Tax (GST) laws and file a bill of export at the SEZ Customs Station. For sending goods from our EOU, we have to follow the procedure prescribed at Rule 30(12) of the SEZ Rules, 2006. It means that first the SEZ unit must file a bill of entry at the SEZ Customs station, and then we make