How to change status from/to SEZ in GST registration

How to change status from/to SEZ

Many taxpayers get registered as an SEZ  mistakenly and now want to shift to normal.On the other side many taxpayers registered as a normal taxpayer. Both of them face the consequences because in first case their supply will become export even if it is domestic. They wont be able to pass on the ITC to their buyers. On other side the taxpayers registered as normal by mistake had to charge tax on their supplies. In spite of fact that it should be assumed as an export under section 16 of IGST Act. They also had to forgo their export benefits.Now taxpayers  who want to change their status from/to SEZ can do it easily. CBEC issued an advisory in this regard.

1. Migrated taxpayers who have inadvertently selected themselves as SEZ, can send their requests to become SEZ on the email: reset.sezflag@gst.gov.in.
2. Taxpayers who have not migrated as SEZ, can send their requests to become SEZ on the email : reset.sezflag@gst.gov.in. Please attach scanned copy of LOA for obtaining registration as SEZ /SEZ developer units.

This will help many taxpayers who get registered in wrong head in GST. It is simple and easy to follow. Taxpayers in both cases who migrated in wrong head and the one who take fresh registration can use this mechanism.Image of the advisory issued by cbec is also attached here.