FAQs and Manual on SEZ Developer / Unit under GST

A. FAQs on SEZ Unit / SEZ Developer under GST

Q.1 I am a SEZ unit or SEZ Developer and registered under VAT or Central Excise. How will I get registered under GST?

Ans. SEZ developers and SEZ Units are required to be registered a-fresh in GST regime. You need to apply for a new registration, as separate business vertical under GST. You need to select SEZ Unit or SEZ developer in the “reason to obtain registration” in Business Detail tab. You are required to upload the necessary certificate / documents issued by Government of India, as a proof of you being SEZ unit or Developer in the “principal place of business” tab, to substantiate your claim.

Q.2 I am a SEZ unit / SEZ Developer and have taken VAT registration /Central Excise Registration. I have migrated under GST against the VAT/ Central Excise Registration. Can I get benefits of SEZ Unit/SEZ Developer under GST?

Ans. In case you had selected SEZ as one of the Business Activity in the Enrolment Form, your Primary Authorized signatory should have received an email seeking your inputs for identifying the GSTIN as SEZ Unit or Developer. In case, you have not received such email from GST system ID or missed to select SEZ as Business Activity, you may approach the Jurisdictional Tax Authority, who in turn may raise a request to GST system for making this change.

Q.3 I have been migrated as normal taxpayer and also have a SEZ unit which is my additional place of business. I have declared the same in the enrolment application also. What should I do under GST?

Ans. You need to apply for a new registration for the SEZ unit/ SEZ Developer, as separate business vertical under GST. This is because SEZ has separate registration requirement under GST regime. You need to select SEZ Unit or SEZ developer in the “reason to obtain registration” in Business Detail tab. You are required to upload the necessary certificate / documents issued by Government of India, as a proof of you being SEZ unit or Developer in the “principal place of business” tab, to substantiate your claim.

Q.4 I am SEZ Unit/ SEZ Developer/ ISD taxpayer registered with the GST Portal. I want to change my registration to a normal taxpayer. How can I do so?

Ans. In case, you are registered as SEZ Unit / SEZ Developer / ISD (and not a migrated taxpayer), you cannot change the Type of Registration. So, you first need to cancel the registration for SEZ Unit / SEZ Developer / ISD by filing the Application for Cancellation of Registration. Once approved, you can apply for new registration and select the appropriate ‘Reason to obtain Registration’ and submit the form.

However, in case of migrated taxpayer who inadvertently/wrongly selected ISD/ SEZ option during migration, SEZ, ISD flag can be reset if such request is forwarded to GSTN from Single Point of Contact of that State/ CBEC or from the primary authorized signatory of that particular firm/entity with all details.

Q.5 I am normal taxpayer registered with the GST Portal. I want to change my registration to a SEZ Unit/ SEZ Developer/ ISD taxpayer. How can I do so?

Ans. In case, you are registered as a normal taxpayer (and not a migrated taxpayer), you cannot change the Type of Registration. Separate Registration is required for the registration of SEZ Unit / SEZ Developer / ISD. So, you need to cancel the Normal Registration by filing the ‘Application for Cancellation of Registration’ and you can apply for new registration and select the Reason to obtain Registration as ‘SEZ Unit’ / ‘SEZ Developer’ / ‘ISD only’ and submit the form.

However, in case of migrated taxpayer who inadvertently/wrongly not selected ISD/ SEZ option during migration, SEZ, ISD flag can be reset if such request is forwarded to GSTN from Single Point of Contact of that State/ CBEC or from the primary authorized signatory of that particular firm/entity with all details.

B. Manual on Registration Application > Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit

(Republished with amendments)

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Source- gst.gov.in