CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 13 - Amendment of section 25
Amendment to Section 25: Registration Requirements for Special Economic Zones and Multiple Business Locations
Section 25 of the principal Act has been amended to clarify registration requirements for businesses operating in Special Economic Zones (SEZs) and those with multiple business locations within the same state or Union territory. Firstly, a new provision has been added that mandates businesses with a unit in a Special Economic Zone or SEZ developers to apply for a separate registration specific to their SEZ operations, distinct from their other business locations outside the SEZ in the same state or Union territory. Secondly, the amendment allows businesses with multiple locations in a state or Union territory to obtain separate registrations for each location. This is subject to certain conditions that will be prescribed. These changes aim to streamline the registration process and ensure clarity in the management of business operations within and outside SEZs.
Note: It is an AI generated summary for reference purpose only.
(a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:––
“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.";
(b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:––
"Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
