Separate registration for SEZ units

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Experts, One of my client providing software services has three different offices in UP. Two premises are located in Noida SEZ and the third unit is located outside SEZ area. How many registrations are required to be taken? Till now they have taken single registration in which both SEZ units are shown as additional places of business and the premises located outside SEZ is taken as Principa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l place of business. What is the repercussion in such a situation? Please reply - Reply By ANITA BHADRA - The Reply = Rule 8 of the CGST Rule, 2017 require each unit in a Special Economic Zone (SEZ) to seek a separate registration under the new tax regime, for each of the States where a business operation is carried on and where GST liability arises. Accordingly, a SEZ unit or SEZ developer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shall make a separate application for registration as a business vertical, distinct from its other units located outside the SEZ zone. Accordingly , your client need to take 3 registration . - Reply By Archna Gupta - The Reply = Thanks for your reply. Still one more query that two offices in same SEZ i.e., Noida SEZ would also require two registrations. - Reply By KASTURI SETHI - The Reply = .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In my view, one registration is required for two offices in same SEZ premises. Nature of business of both offices is same SEZ is same. Thus overall two registrations are required by you. Go through the definition of 'Business Vertical . You have not concealed the fact of number of units owned. - Reply By Archna Gupta - The Reply = Thank you Kasturi ji - Reply By YAGAY and SUN - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Reply = Nice discussion and we endorse the views of experts. - Separate registration for SEZ units - Query Started By: - Archna Gupta Dated:- 9-1-2018 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X