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SEZ REGISTRATION

Ratish Jha (11 Points)

09 June 2017

whether SEZ registration under GST is required separate for each and every SEZ unit within a state.

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6 Replies

Sunil Sharma (CMA & CS) (584 Points)
Replied 09 June 2017

not required if within the state one registration is more than enough but if other state then for each state gstin has to be obtained

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Ratish Jha (11 Points)
Replied 10 June 2017

please check proviso of SEZ provision. It itself shows ambiguity. please advise once again refering SEZ provision.

Sunil Sharma (CMA & CS) (584 Points)
Replied 10 June 2017

yes ratish ..actually there is no clarity in this and we are awaiting for this and as far as that topic is concerned there are two concerns like one which I already stated that how ever there is one more like Proviso to Rule 1 of the Final Registration Rules under GST mandates that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone but if there are more sez in one state itself then for each sez zone he has to get separate registeration.
Wait till tomorrow will clarify it clearly

Sunil Sharma (CMA & CS) (584 Points)
Replied 11 June 2017

Ratish ,It's confirmed if there are one or more sez in the state then for every sez we need to take separate registeration .One registeration is applicable only with Normal Dealers