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

[KASTURI SETHI]

SEZ Unit and SEZ Developer are required to obtain separate registration for both as per second proviso to Section 25 (1) of CGST Act. Developer includes co-developer also as per definition of 'developer' under Section 2 (g) of SEZ Act, 2005.

Section 25(1) of CGST Act

"[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.]"

Section 2 of SEZ Act Definition “Co-Developer” means a person who, or a State Government which, has been granted by the Central Government a letter of approval under sub-section (12) of section 3;

(g) “Developer” means a person who, or a State Government which, has been granted by the Central Government a letter of approval under sub-section (10) of section 3 and includes an Authority and a Co-Developer;

[Shilpi Jain]

To me it seems that the SEZ developer and the unit can have same registration since the requirement of separate registration is only for the places within SEZ and outside SEZ.

If having same registration, the SEZ unit need not issue e-invoice.

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.