Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 31/ 2018 – Central Tax dated 6th August, 2018 to lay down the special procedure for completing migration of taxpayers who could not file the complete FORM GST RE-26 but had received only Provisional Identification No till 31st December, 2017.
The special procedure to be followed for completing migration of taxpayers is as detailed below:-
- Such taxpayers are required to furnish the details as per the table provided in the attached notification to the jurisdictional nodal officer of the Central Government or State Government on or before the31st August, 2018.
- On receipt of an e-mail from GSTN, such taxpayers should apply for registration by logging onto GSTN website in the “Services” tab and filling up the application in FORM 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:–
- New GSTIN;
- Access Token for new GSTIN;
- ARN of new application;
- Old GSTIN (PID).
5. 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 and such taxpayers are required to log onto the common portal using the old GSTIN as “First Time Login” for generation of the Registration Certificate.
6. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.
Source: Central Board of Indirect Taxes & Customs
