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Section 26(1) — registration in SEZ unit / SEZ developer requires:
AA single registration per State for all SEZ + DTA units
BNo registration if exports only
CA separate registration distinct from his other DTA unit in the same State
DComposition scheme
Answer & Solution
Correct answer: C. A separate registration distinct from his other DTA unit in the same State
1. A registered person operating both in an SEZ AND in the Domestic Tariff Area (DTA) within the same State must obtain SEPARATE registrations for the SEZ unit/developer and the DTA unit.
2. This is because supplies to SEZ are 'zero-rated' under Sec 16 of the IGST Act.
3. Each registration is a distinct person under Sec 25(4).
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25 + SEZ Rules_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateSec 24 — persons compulsorily required to register (regardless of turnover) include:Aadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES: