GST Returns for SEZ in Gurugram: Zero-Rated Supply, LUT, and Refund Compliance

Gurugram hosts 28 notified SEZs - the highest concentration in Haryana. DLF Cyber City SEZ hosts major tech companies. ASF Insignia SEZ attracts export-oriented IT. Candor TechSpace serves IT/ITES. DTA suppliers across Golf Course Road, Udyog Vihar, and Sohna Road service these SEZs. For comprehensive information about SEZ GST returns across India, visit our national service page.

LUT for FY 2026-27 must be filed by March 31, 2026. Missing = upfront IGST on all SEZ supplies. IGST refund claims expire in 2 years. Endorsed supply documentation under increasing scrutiny. You will also need GST registration (separate for SEZ) and monthly GST return filing for complete compliance.

Content is reviewed quarterly for accuracy.

• SEZ units in DLF Cyber City SEZ. Separate GSTIN. Monthly GSTR-1/3B. Zero-rated inward from DTA. IGST on DTA clearances. IT/ITES export services.
• DTA suppliers to Gurugram SEZs. IT vendors, infrastructure providers, service companies supplying to SEZ units. LUT or IGST route. Table 6A/6B reporting.
• Photographers, graphic designers, and illustrators producing visual works - product photographs, marketing graphics, illustrations, architectural drawings, logos (as artistic works), and packaging designs. Artistic work copyright prevents unauthorized reproduction in Gurugram's competitive D2C and e-commerce market.
• IT companies with dual presence (SEZ + DTA) on Golf Course Road and Cyber City. Separate GSTINs and returns for each registration. Common in Gurugram.
• Film producers and video creators making documentaries, advertisements, corporate films, short films, and OTT content from Gurugram production houses. Cinematograph films have a specific registration process and Rs 5,000 fee.
• Startups and companies wanting to build an IP portfolio for investor due diligence, M&A preparation, or licensing revenue. A documented copyright portfolio increases company valuation and demonstrates IP maturity.

• SEZ Endorsement: Authorized operation endorsement from SEZ authority for each supply.
• LUT Copy: Current year Form RFD-11. Valid LUT for zero-rated supply without IGST.
• IGST Invoices: Tax invoices for IGST-paid SEZ supplies (if IGST route chosen).
• Additional: Dual GSTIN records | E-way bills | DC approval | Bank realization proof (for refund).

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

No government fee for filing. Professional fees cover SEZ classification, return filing, LUT management, and refund application. Dual GSTIN pricing per registration.

Get a free Copyright Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses | 4.9 Google Rating | 50,000+ Docs Filed | 15+ Years

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ businesses across India for copyright registration, IP protection, and comprehensive accounting services.

External Authority: GST Portal (gst.gov.in) | SEZ Online System

• Copyright Registration in India - National copyright registration service covering all categories across India
• GST Refund - IGST refund and ITC refund for SEZ and export supplies
• Copyright Assignment - Transfer of copyright ownership with legal documentation and registration
• Copyright Disclaimer - Official disclaimer of copyright interest with the Copyright Office
• Copyright Objection - Responding to third-party objections during the 30-day objection period
• Trademark Registration - Brand identity protection under Trade Marks Act 1999
• Income Tax Return Filing - ITR filing services for individuals and businesses
• Statutory Audit Service - Annual audit compliance for companies

SEZ GST is governed by Section 16 of the IGST Act 2017 (zero-rated supply), the SEZ Act 2005, and the CGST Act 2017. Notification 18/2017-IT(R) exempts services imported by SEZ for authorized operations. Rule 89 governs refund computation.

Section 25 CGST Act: separate GSTIN mandatory for SEZ and DTA. LUT (Form RFD-11): annual filing before FY start. Section 54: 2-year limitation for IGST refund. E-way bill: mandatory for goods movement DTA-SEZ above Rs 50,000.

India's membership in the Berne Convention (1886, India joined 1928), the Universal Copyright Convention, and TRIPS (WTO) ensures international recognition. The WIPO Copyright Treaty (WCT) and WIPO Performances and Phonograms Treaty (WPPT) provide additional protections for digital rights. Copyright registration with the Copyright Office at GST Portal (gst.gov.in) is administered by the Department for Promotion of Industry and Internal Trade (DPIIT). IP enforcement in Gurugram falls under the jurisdiction of the Delhi High Court.

LUT for FY 2026-27 must be filed by March 31, 2026. Missing this means IGST payable on all zero-rated supplies until filed. IGST refund claims within 2 years or permanently lost. GST Commissionerate Gurugram and DC NSEZ are increasing scrutiny on endorsed supply documentation. File on time, maintain endorsements, renew LUT annually.

GST return filing for SEZ in Gurugram covers zero-rated supply compliance, dual GSTIN management, LUT filing, endorsed supply documentation, and IGST refund claims for 28 notified SEZs across DLF Cyber City, ASF Insignia, Candor TechSpace, and the Sohna Road corridor.

Patron Accounting's Gurugram office on Golf Course Extension Road provides end-to-end SEZ GST compliance including monthly returns, LUT management, refund applications, and dual GSTIN coordination for SEZ units and DTA suppliers across Gurugram.

Patron Accounting LLP, with offices in Pune, Mumbai, Delhi, and Gurugram, has served 10,000+ businesses with a 4.9 Google rating and 50,000+ documents filed over 15+ years.