9911796707
TMI BlogRe-opening of migration window for taxpayers who received provisional IDs but could not complete the migration process - procedure to be followedX X X X Extracts X X X X X X X X Extracts X X X X ..... uld not complete the migration process - procedure to be followed - regarding:- Attention is invited to the Notification No 31/2018 - Central Tax dated 06.08.2018 issued by the Central Board of Indirect Taxes specifying the procedure to be followed for registration of persons who, after having received the Provincial ID from the Tax authorities, did not file the complete FORM GST REG 26 of the CGST Rules, 2017 till 31 st December 2017. The following detailed procedure is prescribed for facilitating completion of migration process of taxpayers where Part A of FORM GST REG-26 was filled, but Part B of the said FORM has not been filled. 2. Procedure for submitting request letter/application: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, (iii) The Zonal Nodal Officer will then recommend such cases to GSTN for appropriate further processing by 12pm on 4th September 2018. (iv) GSTN will scrutinize all the cases recommended by the Zone, based on the information available with it, and in cases found fit for further processing, send e-mail on the mail id of Primary Authorized Signatory, provided by the taxpayer in the request letter. 4. Procedure to be followed by the taxpayer post submission of details to jurisdictional nodal officer: (i) Once a tax payer's case is selected by GSTN, he will receive a mail from GSTN (preliminary approval of his case). The taxpayer will then have to apply for fresh registration by log ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he taxpayer is then required to send an e-mail to the mail id [email protected] with a request to replace new GSTIN with old one, with the following details: (a) ARN (received in second e-mail i.e of new GSTIN) (b) NEW GSTIN (received in second e-mail) (c) access token (received in second e-mail), and (d) old GSTIN [PID This should be done on or before 30th September. 2018. [NOTE: It is advised not to use the access token received in the second mail to activate the new GSTIN/PID, because the new GSTIN will be different from the non-migrated GSTIN/PID. Also, taxpayer should not change user id and password at this stage, because if new GSTIN (received in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Submission of details to the jurisdictional nodal officer as per the Table in Para 2(i) of Notf No. 31/2018 CT Taxpayer 31 st August 2018 Verification of the details submitted by the taxpayer and forwarding to the Zonal Nodal Officer Jurisdictional Nodal Officer 3 rd September 2018 by 3pm Forwarding of the details to GSTN Zonal Nodal Officer 4 th September 2018b 12 m Actions after receipt of email from GSTN Taxpayer 30 th September ..... X X X X Extracts X X X X X X X X Extracts X X X X
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