Special migration procedure for the taxpayers who received provisional IDs but could not complete the migration process.
- Notification 31/2018-Central Tax dated 06.08.2018.
- Specifies procedure to be followed by persons who had received provisional ID’s by 31.12.2017, but could not complete the migration process.
- Such persons should furnish necessary details only by 31.08.2018.
- Thereafter on receipt of an e-mail from the GSTN, such taxpayers should apply for registration by logging onto https://www.gst.gov.in and filling up GST REG-01
- 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.
- Upon receipt, such taxpayers are required to furnish the following details to GSTN by email, on or before the 30th September, 2018, to migration@gstn.org.in.
(a) New GSTIN;
(b) Access Token for new GSTIN;
(c) ARN of new application;
(d) Old GSTIN (PID)
- Upon receipt of the above information from such taxpayers, 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 have been registered with effect from the 1st July, 2017
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