TMI BlogMigration of Taxpayers as per Board Notification No. 31/2018-Central TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... axpayers as per Board Notification No. 31/2018-Central Tax -Reg. Kind attention is invited to the Central Board of Indirect Taxes and Customs (CBIC) Notification No. 31/2018-Central Tax dated 06.08.2018, which is reproduced below. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 3 Date on which token was shared for the first time 4 Whether activated part A of the aforesaid FORM GST REG-26 Yes/No 5 Contact details of the taxpayer 5a Email id 5b Mobile 6 Reason for not migrating in the system 7 Jurisdiction of Officer who is sending the request (ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the old GSTIN and inform such taxpayers. (vi) 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 3. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017. All the members of the Regional Advisory Committee and Trade Associations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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