Compliance
SEZ Compliance
Development Commissioner filings and SEZ Online records
What this covers
The scope, in plain terms
Every GIFT City unit operates inside a Special Economic Zone, which carries its own approval and reporting regime alongside the IFSCA framework. We run the SEZ side end to end — unit approvals, SEZ Online transactions, monthly and annual performance reporting, and the record set an inspection expects.
Who needs it: Any IFSC unit or SEZ co-developer operating from GIFT City, from day one of the Letter of Approval.
Applicable law
Special Economic Zones Act, 2005
Governs SEZ units, approvals and the powers of the Development Commissioner.
Official sourceSpecial Economic Zones Rules, 2006
Prescribes the approval process, reporting formats and DTA sale conditions.
Official source
Obligation snapshot
What has to be filed, and how often
Indicative for this service line. Your exact set is confirmed after we read your registration conditions.
| Obligation | Authority | Frequency |
|---|---|---|
| Monthly Performance Report (MPR) | Development Commissioner | Monthly |
| Annual Performance Report (APR) | Development Commissioner | Annual |
| SEZ Online transactions and endorsements | NSDL SEZ Online | As arising |
| Letter of Approval renewal / amendment | Unit Approval Committee | On expiry or change |
| Service tax / GST-linked SEZ declarations | Specified officer | As arising |
Timeline & approach
How we take it on
Step 1
Obligation mapping
3–5 working days
We read your Letter of Approval and build the exact SEZ obligation set for your unit.
Step 2
Calendar and owners
1 week
Every filing is dated, owned and loaded into your portal calendar.
Step 3
Execution
Ongoing
MPR, APR and SEZ Online transactions prepared, reviewed and filed by us.
Step 4
Reporting
Monthly
A single status view for management — filed, due, and anything at risk.
Indicative cost
Retainer from ₹15,000 per month
Scales with unit count, transaction volume and whether DTA sales are involved.
Why GIFT City Gateway
One accountable compliance owner
Named owner
One Gateway compliance owner, not a rotating queue of coordinators.
Portal visibility
Live status of every obligation — filed, due, at risk — in your client portal.
Read from your conditions
Obligations are extracted from your own registration, not a generic checklist.
Single point of contact
SEZ, IFSCA, ROC and FEMA handled in one engagement instead of four advisors.
Common questions
Before you enquire
Do we still need SEZ compliance if IFSCA already regulates us?
Yes. IFSCA regulates the financial activity; the SEZ authorities regulate the unit itself. They are separate reporting lines and both are inspected.
What happens if MPRs were never filed?
We reconstruct the backlog, file the pending reports and then move you onto a managed calendar so the gap does not recur.
Enquire
Get a scope and fee for SEZ Compliance
Share your entity details and we respond with the obligation set that applies to you, a fee and the documents we need.