Dear Experts,
One of my client providing software services has three different offices in UP. Two premises are located in Noida SEZ and the third unit is located outside SEZ area. How many registrations are required to be taken?
Till now they have taken single registration in which both SEZ units are shown as additional places of business and the premises located outside SEZ is taken as Principal place of business. What is the repercussion in such a situation?
Please reply
Software Service Provider Needs Separate GST Registrations for SEZ and Non-SEZ Units Under Rule 8 of CGST Rule 2017 A client providing software services has three offices in Uttar Pradesh: two in Noida SEZ and one outside the SEZ. Initially, they registered all under a single GST registration, with the non-SEZ office as the principal place of business. Experts advised that under Rule 8 of the CGST Rule, 2017, each SEZ unit requires separate registration. Therefore, the client should obtain three registrations: one for each SEZ unit and one for the unit outside the SEZ. However, it was clarified that two offices within the same SEZ can share a single registration if the business nature is identical. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
