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Migration of taxpayers: PID holders may apply for GSTIN via prescribed migration procedure, resulting in mapping and deemed registration. Migration enables persons who received only a Provisional Identification Number (PID) to obtain a Goods and Services Tax Identification Number (GSTIN) by submitting prescribed details to the jurisdictional nodal officer, applying online in FORM GST REG-01, receiving a new GSTIN, access token and ARN, and emailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must first-time login with the old GSTIN to generate the registration certificate.
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.
Migration of taxpayers: PID holders may apply for GSTIN via prescribed migration procedure, resulting in mapping and deemed registration.
Migration enables persons who received only a Provisional Identification Number (PID) to obtain a Goods and Services Tax Identification Number (GSTIN) by submitting prescribed details to the jurisdictional nodal officer, applying online in FORM GST REG-01, receiving a new GSTIN, access token and ARN, and emailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must first-time login with the old GSTIN to generate the registration certificate.
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