Is Clause 44 in form 3CD is mandatory to file for SEZ registered units.

Clause 44 talks about the break-up of "Total Expenditure" of entities registered or not
registered under GST.

And it includes the purchase of goods and services as well (As per guidance note issued by ICAI)

Moreover,clause 44 required 3 basic and broad details i.e.

B. Total amount of expenditure incurred during the year
B. Expenditure in respect of entities registered under GST
C. Expenditure related to entities not registered under GST

If you analyse the above wording then you will find that it is also applicable to SEZ Entity

As mentioned by shyam sir if you have a GST registration and you are being audited under section 44AB, then you have to file clause 44. It's not a big deal to fill clause 44 and the learning curve is quick.

Yes Thanks for your reply.