Regular GSTIN to SEZ GSTIN

[Rajendra Prasad]

Dear Sir,

I am setting up a SEZ Unit. I do not get the approvals. Hence I have applied the registration as Regular Tax Payer. From the date of registration till date I did not do any transactions with Regular GSTIN.

Now I got SEZ Approval. Can I convert this regular GSTIN to SEZ GSTIN.

Or Am I required to apply afresh .

Please clarify.

[Shilpi Jain]

check if you can do it by way of amendment of registration. If not, you could apply for fresh registration (which would be a much simpler way out) as anyway no transactions have taken place.

AI Summary

Conversion of GST registration: amend to SEZ registration if possible; otherwise obtain fresh SEZ registration where no transactions occurred. Conversion of a regular GST registration to SEZ status should be effected by amendment of registration if the registrar and the registration system permit; if amendment is not possible and no transactions have taken place under the regular registration, the taxpayer may instead seek fresh registration as an SEZ unit.