The time periods specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process extended.

The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer extended from 31.08.2018 to 31.01.2019.

On receipt of an e-mail from the 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 CGST 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, such taxpayers are required to furnish the following details to GSTN by email, on or before the 28th February, 2019, to migration@gstn.org.in:– (a) New GSTIN; (b) Access Token for new GSTIN; (c) ARN of new application; (d) Old GSTIN (PID).

GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers.

Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process vide Notification No. 67/2018-Central Tax dated 31st December, 2018.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 67/2018-Central Tax

New Delhi, the 31st December, 2018

G.S.R……(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 742(E), dated the 6th August, 2018, namely :

In the said notification, in paragraph 2 ,-

(i) in clause (i), for the figures, letters and word “31st August, 2018”, the figures, letters and word “31st January, 2019” shall be substituted;

(ii) in clause (iv), for the figures, letters and word “30th September, 2018”, the figures, letters and word “28th February, 2019” shall be substituted.

[F.No.20/06/16/2018-GST]

( Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India.

Note:- The principal notification No. 31/2018 – Central Tax, dated the 6th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6th August, 2018.

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