Separate registration for SEZ units

Separate registration for SEZ units
Query (Issue) Started By: – Archna Gupta Dated:- 9-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
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 Principal 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

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