GST registration - SEZ Unit

[Mohideen A]

Dear Experts,

We have a SEZ Co-developer license and have obtained a SEZ GST in the status of SEZ Developer.

Currently we have developed and finished the constructions in the Co-developer space and plan to occupy the space in the capacity of SEZ Unit additionally. We require insights on the below two points:

1. Can the SEZ Co-developer and SEZ Unit have the same GST Registration - by adding the SEZ Unit as additional branch in the existing GST registration for the Co-developer?

2. In case, the answer to the first question is affirmative, we have a doubt on the e-invoicing requirement. We will have export billings only from the SEZ Unit and Units are exempted from e-invoicing requirement. Will the SEZ Unit be required to e-invoice, if it shares its GST with the Co-developer.

Awaiting your thoughts.

Thanks

AI Summary

SEZ Co-developer and Unit GST Registration: Separate or Shared? Experts Debate e-Invoicing Rules Under CGST Act. A participant in a discussion forum sought advice on whether a Special Economic Zone (SEZ) Co-developer and SEZ Unit can share the same Goods and Services Tax (GST) registration, and if shared, whether the SEZ Unit would be required to issue e-invoices. One expert responded that SEZ Developers and Units must obtain separate GST registrations according to the CGST Act. Another expert suggested that the same registration might be permissible within SEZs, and if shared, the SEZ Unit would not need to issue e-invoices, as e-invoicing is not required for SEZ Units.