https://www.taxtmi.com/article/detailed?id=15268 SEZ units gain exemptions from customs duty, income tax benefits, and zero-rated GST but must meet eligibility (export focus, permitted activities, positive Net Foreign Exchange), register locally (PAN, IEC), secure developer consent, and apply via Form-F with a project report. After Unit Approval and issuance of a Letter of Approval, units must bond premises with Customs, obtain GST, and execute a Bond-cum-Legal Undertaking (Form-H). Ongoing compliance - Softex filings, performance reports, stock registers, NFE maintenance, and duty payment on DTA sales - is required and LoAs are renewable in five-year blocks. en-us Sat, 25 Oct 2025 09:41:42 +0530 Sat, 25 Oct 2025 09:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15268 SEZ units gain exemptions from customs duty, income tax benefits, and zero-rated GST but must meet eligibility (export focus, permitted activities, positive Net Foreign Exchange), register locally (PAN, IEC), secure developer consent, and apply via Form-F with a project report. After Unit Approval and issuance of a Letter of Approval, units must bond premises with Customs, obtain GST, and execute a Bond-cum-Legal Undertaking (Form-H). Ongoing compliance - Softex filings, performance reports, stock registers, NFE maintenance, and duty payment on DTA sales - is required and LoAs are renewable in five-year blocks. Articles Customs - Import - Export - SEZ Sat, 25 Oct 2025 09:41:42 +0530 https://www.taxtmi.com/article/detailed?id=15268