GST registration migration requires verified data transfer and taxpayer update before activation of GSTIN access. Migration to the GST Common Portal requires migration of cleaned, MDDS compliant data and generation of a GSTIN; PAN validation may supply PAN, business name and constitution, while remaining mandatory fields such as Principal Place of Business and promoter details must be collected from taxpayers. NSDL/GSTN will generate GSTINs for VAT TINs with validated PANs and provide credentials via State authorities; Service Tax assessees will nominate States for registration and complete remaining data on the GST portal. Taxpayers must verify/update migrated data within a stipulated period or face suspension of the GSTIN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration migration requires verified data transfer and taxpayer update before activation of GSTIN access.
Migration to the GST Common Portal requires migration of cleaned, MDDS compliant data and generation of a GSTIN; PAN validation may supply PAN, business name and constitution, while remaining mandatory fields such as Principal Place of Business and promoter details must be collected from taxpayers. NSDL/GSTN will generate GSTINs for VAT TINs with validated PANs and provide credentials via State authorities; Service Tax assessees will nominate States for registration and complete remaining data on the GST portal. Taxpayers must verify/update migrated data within a stipulated period or face suspension of the GSTIN.
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