How to change status from/to SEZ in GST registration
How to change status from/to SEZ in GST registration, as of now, many taxpayers who get registered as an SEZ mistakenly and now they want to shift to normal taxpayers.Likewise, the many taxpayers who have registered as a normal taxpayer but they want to shift to SEZ. Both of them have to face the consequences because in the first case(if taxpayers get registered as an SEZ mistakenly) their supply will become export even if it is domestic Transaction. They are not able to pass on the ITC to their buyers. vice versa The Taxpayers who get registered as a normal Taxpayer by mistake have to charge GST on their supplies. although it should be assumed as an Export Supply under section 16 of IGST Act. They also have to lose their export benefits.Now the above said taxpayers who want to change their status from/to SEZ may change their status easily. The Central Board of Excise and Customs have issued an advisory for this problem.
Migrated taxpayers who have inadvertently selected themselves as SEZ, can send their requests to become SEZ on the email: reset.sezflag@gst.gov.in.
and the taxpayers who have not migrated as SEZ can send their requests to become SEZ on the email: reset.sezflag@gst.gov.in. Please attach the scanned copy of LOA for obtaining registration as SEZ /SEZ developer units.
This facility will help the taxpayers who get registered in wrongly in GST. the process is simple and easy to follow. Taxpayers in both cases who migrated in the wrong head and the one who has taken the fresh registration should use this new mechanism and avoid the above-said adversity. Exports benefits get availed on SEZ supplies and avoid the unnecessary GST Liabilities.if any taxpayer is unable to do the above mention remedy he may contact the grievance redressal system on the grievance portal.