New SEZ unit setup
Greenfield unit in an operational SEZ.
- REG-01 (separate from DTA office)
- LUT in Form GST RFD-11
- Refund claim mechanism set up
SEZ Unit Registration
SEZ unit GSTIN - zero-rated exports, special compliance.
Units inside Special Economic Zones supply goods and services on a zero-rated basis (deemed exports). Registration is mandatory per SEZ unit; filing covers LUT / refund claims and the specialised SEZ-DTA invoicing.
Qualified CA / CS partners10-15 working daysBest for: Units inside Special Economic Zones
Starting at
₹6,999
SEZ Unit GSTIN
Units inside Special Economic Zones
Separate GSTIN per SEZ unit
LUT for zero-rated supply
RFD-01 refund claims
SEZ-DTA invoice setup
Timeline
10-15 working days
What it is
SEZ Unit GSTIN, explained in plain English.
Under the SEZ Act + IGST Act, every SEZ unit is treated as a separate establishment requiring its own GST registration. Supplies to / by SEZ units enjoy zero-rated status under Section 16 of the IGST Act, allowing the SEZ unit to either supply against a Letter of Undertaking (LUT) or claim refund of unutilised ITC.
TL;DR
Inside an SEZ? You get a separate GSTIN, supply zero-rated under LUT and claim refund of ITC. SEZ-to-DTA = treated as import; DTA-to-SEZ = treated as export.
Key terms
The vocabulary you'll see on the portal.
LUT
Letter of Undertaking - allows zero-rated supplies without paying IGST upfront.
RFD-01
Refund application form - used to claim refund of accumulated ITC.
DTA
Domestic Tariff Area - rest of India outside SEZ; supplies between DTA and SEZ have special rules.
Routes & scenarios
Match the situation to the right fix.
SEZ developer compliance
Developers operating the zone itself.
- Separate registration
- Tax-free procurement
- RFD-01 refund for ITC
The process
SEZ Unit GSTIN - from kickoff to confirmation.
01
SEZ approvals
Letter of Approval from Development Commissioner verified; unit code captured.
02
REG-01 for SEZ
Separate GSTIN application with SEZ-unit tag.
03
LUT filing
Form GST RFD-11 for zero-rated supplies (renewed every FY).
04
Returns + refund
GSTR-1, 3B with zero-rated supplies; RFD-01 refund claims monthly / quarterly.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Letter of Approval from Development Commissioner
SEZ unit address proof + lease deed
Entity PAN + COI
Signatory PAN + Aadhaar
Bank account proof
List of authorised operations
SEZ Unit GSTIN FAQ
Common questions, answered by partners.
Still unsure if SEZ Unit GSTIN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Zero-rated - either supply under LUT (no IGST charged) or pay IGST and claim refund. Most units opt for LUT to avoid cash blockage.
Ready when you are
Let's get your SEZ Unit GSTIN sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.