SEZ and STPI compliance

Assessment and deliverables

We identify whether the assignment concerns an SEZ unit, an STP scheme unit or a software exporter using a statutory reporting service. These statuses should not be collapsed into a single registration or assumed tax benefit.

The deliverable can include a permission-condition register, invoice and export-record reconciliation and submission checklist. Location, activity and capacity changes are compared with the approvals held by the unit.

Prepare a unit register identifying the legal entity, approved location, activity and documents defining its status. Keep amendments and conditions with the original permission. Map recurring submissions to that unit and the responsible team, rather than assuming a company-wide reporting file answers every location-specific requirement.

Prepare the evidence

• Approval letters and authorised activities
• Premises and equipment records
• Export invoices, receipts and SOFTEX records where relevant
• Periodic reports and authority correspondence

Reconcile export invoices to the relevant unit records, delivery evidence and bank receipts. Retain the reference and outcome of each submission where available, including queries or corrections. Where accounting records combine several locations, document the allocation used for the unit’s working file and identify transactions that need clarification before inclusion.

A practical example

A software exporter using SOFTEX services should not describe itself as enjoying every benefit of an approved scheme unit without checking its actual registration and permissions.

For a business operating from several offices, the invoice may identify the legal entity without showing which unit performed the work. Establish the operational facts and supporting records before assigning the transaction to a unit’s reporting file. The company’s use of a reporting service does not by itself resolve that allocation or establish scheme benefits.

Scope and fees

The scope specifies which scheme and location are covered. Customs bonding, legal opinions and benefit calculations require separate assessment; no automatic tax holiday is promised.

The proposal identifies the transactions and periods covered, client approvals, query support and professional fees. Government charges and external certifications are separate unless expressly included.

The handover distinguishes conditions assessed, prepared reports, submissions made and authority responses received. Assign responsibility for monitoring changes in premises, activities or equipment and for updating the supporting register. Any separate assessment of tax benefits or customs arrangements should state its own assumptions and evidence rather than being inferred from completion of routine reporting support.