GST enrollment requires single enrollment per business vertical despite multiple provisional IDs; separate enrollments allowed for distinct verticals. Existing dealers migrating to GST must enroll on the GST portal using provisional credentials issued for pre GST registrations; although GSTN will provide a provisional id and password for each existing registration, dealers should enroll only once per business vertical using a single provisional credential, while separate enrollments are permitted for distinct business verticals, and taxpayers remain responsible for cancelling any provisional registrations for which they are not liable.
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 enrollment requires single enrollment per business vertical despite multiple provisional IDs; separate enrollments allowed for distinct verticals.
Existing dealers migrating to GST must enroll on the GST portal using provisional credentials issued for pre GST registrations; although GSTN will provide a provisional id and password for each existing registration, dealers should enroll only once per business vertical using a single provisional credential, while separate enrollments are permitted for distinct business verticals, and taxpayers remain responsible for cancelling any provisional registrations for which they are not liable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
