Announcement of Special Campaign for GST Migration Pending cases.

GST migration re-opening: procedure for affected taxpayers to seek replacement of new GSTIN with their original GSTIN and resume compliance.

Permits re-opening of the migration window for taxpayers who filed Part A of FORM GST REG-26 but not Part B through a Special Campaign; affected taxpayers must submit a Request Letter naming the non-migrated GSTIN/PID and Primary Authorized Signatory contact details and reasons for non-completion. Selected cases will be recommended to GSTN, which will notify taxpayers; upon GSTN selection taxpayers must apply in Form GST-REG-01, refrain from activating any NEW GSTIN received in the first mail, request GSTN to replace the NEW GSTIN with the OLD GSTIN/PID, activate the old GSTIN after receipt of the second mail, and file all returns due. Late fees payable for delayed filing in such cases will be waived by reversal in the cash ledger.