GST registration correction procedure covers conversion between SEZ and regular status through Block Officer approval and headquarters reporting. Procedure prescribed for correcting GST registration status where an SEZ unit has been registered as a regular unit, or a regular unit has been registered as an SEZ unit. The taxpayer must submit an application to the Block Officer, who is required to approve it before the matter is forwarded to headquarters. After approval, the Block Officer must transmit the taxpayer's particulars to headquarters in the specified format, including GSTIN, taxpayer name, migrated or new status, source e-mail of the request, current status, status required, date of request, and a screenshot of the approval mail.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration correction procedure covers conversion between SEZ and regular status through Block Officer approval and headquarters reporting.
Procedure prescribed for correcting GST registration status where an SEZ unit has been registered as a regular unit, or a regular unit has been registered as an SEZ unit. The taxpayer must submit an application to the Block Officer, who is required to approve it before the matter is forwarded to headquarters. After approval, the Block Officer must transmit the taxpayer's particulars to headquarters in the specified format, including GSTIN, taxpayer name, migrated or new status, source e-mail of the request, current status, status required, date of request, and a screenshot of the approval mail.
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