https://www.taxtmi.com/article/detailed?id=15687 There is no GST statutory obligation on Domestic Tariff Area suppliers to obtain endorsement by a Special Economic Zone authorised officer; the forty five day endorsement requirement originates in SEZ Rules and applies to SEZ units/developers, not to DTA suppliers. Endorsement under GST is required only in the limited context of services to SEZ units for authorised operations made effective from October 2023, and endorsement is not required for goods or where input tax credit is adjusted against taxable supplies. Time limit exclusions for March 2020-February 2022 apply for computing statutory periods. en-us Thu, 01 Jan 2026 08:19:33 +0530 Thu, 01 Jan 2026 08:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15687 There is no GST statutory obligation on Domestic Tariff Area suppliers to obtain endorsement by a Special Economic Zone authorised officer; the forty five day endorsement requirement originates in SEZ Rules and applies to SEZ units/developers, not to DTA suppliers. Endorsement under GST is required only in the limited context of services to SEZ units for authorised operations made effective from October 2023, and endorsement is not required for goods or where input tax credit is adjusted against taxable supplies. Time limit exclusions for March 2020-February 2022 apply for computing statutory periods. Articles Goods and Services Tax - GST Thu, 01 Jan 2026 08:19:33 +0530 https://www.taxtmi.com/article/detailed?id=15687