SEZ developers and SEZ Units are required to be registered a-fresh in GST regime. You need to apply for a new registration, as separate business vertical under GST. You need to select SEZ Unit or SEZ developer in the “reason to obtain registration” in Business Detail tab. You are required to upload the necessary certificate / documents issued by Government of India, as a proof of you being SEZ unit or Developer in the “principal place of business” tab, to substantiate your claim.
https://tutorial.gst.gov.in/userguide/registration/index.htm#t=SEZ_Unit___SEZ_Developer.htm
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Shweta Verma
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