GST registration: existing taxpayers with validated PANs receive provisional GSTIN and must complete online enrollment to activate migration. Taxpayers with PANs validated from the central database are not required to reapply; they are issued a provisional GSTIN and must complete online enrolment by submitting required data on the GST portal. On completion the status becomes Migrated and, on the appointed day, Active, permitting compliance with GST payment and return obligations via the portal.
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: existing taxpayers with validated PANs receive provisional GSTIN and must complete online enrollment to activate migration.
Taxpayers with PANs validated from the central database are not required to reapply; they are issued a provisional GSTIN and must complete online enrolment by submitting required data on the GST portal. On completion the status becomes Migrated and, on the appointed day, Active, permitting compliance with GST payment and return obligations via the portal.
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