Can we convert Taxpaye type from Regular to SEZ?

[LAKSHMINARAYANAN TR]

Good day! Can someone help with my question, is there a way to convert taxpayer type as SEZ? When I search for the GSTIN, it shows as Regular taxpayer on the GSTN portal, should that show as SEZ? In part B of registration form, we have mentioned nature of business activity as SEZ, would that not good enough. Unfortunately It was migrated using Provisional ID not registered as new registration where I guess there was a drop down menu to select SEZ. Can someone throw some light?

[Alkesh Jani]

Sir,

In this regards, if you are having registered office or any business in DTA and Second unit is in SEZ or only unit in SEZ then following can be done.

If you are having One unit in DTA and another in SEZ then you are required to take separate registration for SEZ, in terms of 1st Proviso to Rule 8 of CGST RULES,2017. In either case please refer FAQ of Registration for SEZ Q.no.3 and you may also visit your jurisdictional office for assistance.

AI Summary

Separate SEZ registration required for taxpayers with DTA and SEZ units under CGST rules, address migration issues with office. Where a taxpayer operates both a DTA establishment and an SEZ unit, a separate GST registration is required for the SEZ unit; migration to the portal via provisional ID that shows a Regular taxpayer does not automatically confer SEZ status. Taxpayers should follow the registration FAQs for SEZ and visit their jurisdictional GST office to obtain or rectify the separate SEZ registration.