Separate registration for SEZ units

[Archna Gupta]

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

AI Summary

Separate GST registration for SEZ units: each SEZ unit must register as a distinct business vertical, affecting in-zone and out-of-zone units.
SEZ units are treated as requiring separate registration under the GST framework, with an SEZ unit or SEZ developer expected to apply for registration as a distinct business vertical separate from units outside the SEZ where GST liability arises. A contrary operational view appears for multiple offices within the same SEZ premises carrying the same business, which may be consolidated under a single registration.