Govt. lays down special procedure for completing migration of taxpayers

Notification No. 31/2018-Central Tax dated 06 August 2018

• The Notification is applicable to the persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as “such taxpayers”) till the 31st December, 2017
• The procedure is as follows
  • Share prescribed details such as provisional ID, Existing registration No, contact details etc.
  • On receipt of an e-mail from the Goods and Services Tax Network (GSTN), fill up Form GST REG-01 on the common portal
  • After due approval of the application by the proper officer, such taxpayers will receive an email from GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token. 
  • such taxpayers are required to furnish details such as New GSTIN, New Access token, ARN of new application and Old GSTIN to GSTN by email,on or before the 30th September, 2018, to migration@gstn.org.in
  • Thereafter GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers. 
  • Such taxpayers are required to log onto the common portal www.gstn.gov.in using the old GSTIN as “First Time Login” for generation of the Registration Certificate. 
• Such taxpayers shall be deemed to be registered w.e.f. 01 July 2017. 

Disclaimer

The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.