The Central Board of Indirect Taxes and Customs (CBIC) has laid down a special procedure for GST migration. This is for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
As per the notification issued on Monday, 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) till the 31st December, 2017 may now apply for Goods and Services Tax Identification Number (GSTIN). Upon completion of the process, the taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.
Such taxpayers should furnish the details specified in the notification to the jurisdictional nodal officer of the Central Government or State Government on or before the 31st August, 2018.
On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should apply for registration by logging onto https://www.gst.gov.in/) in the “Services” tab and filling up the application in FORM GST REG-01 of the Central Goods and Services Tax Rules, 2017.
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,
The Taxpayers shall, further required to furnish the details such as Old GSTIN, Access Token for new GSTIN, Old GSTIN (PID), etc., to GSTN by email, on or before the 30th September, 2018.
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.
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