GST migration window allows taxpayers who filed Part A only to approach nodal officers to complete registration before the deadline. Taxpayers who filed Part A of FORM GST REG-26 but not Part B must approach jurisdictional Central/State Tax nodal officers or designated Special Desks with the prescribed Request Letter to seek opening of the migration window and complete registration; the department has shared listed cases with GSTN and published the list on its portal, and Special Desks will receive outstanding requests until the stated deadline.
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 migration window allows taxpayers who filed Part A only to approach nodal officers to complete registration before the deadline.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B must approach jurisdictional Central/State Tax nodal officers or designated Special Desks with the prescribed Request Letter to seek opening of the migration window and complete registration; the department has shared listed cases with GSTN and published the list on its portal, and Special Desks will receive outstanding requests until the stated deadline.
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