Re-opening of migration window for taxpayers who received provisional IDs but could not complete the migration process - procedure to be followed regarding.
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Migration window re-opening enables provisional-ID taxpayers to complete GST migration and backend mapping to original GSTIN. Taxpayers with provisional IDs who did not complete migration must submit a request to the jurisdictional DC/AC providing the Primary Authorized Signatory's email and mobile. Verified requests progress from DC/AC to Commissionerate and Zonal Nodal Officers and then to GSTN. Selected taxpayers must apply via Form GST REG-01 using that email, receive ARN, NEW GSTIN and Access Token, then request GSTN by email to replace the NEW GSTIN with the OLD GSTIN. GSTN will perform backend mapping and issue a final email with the OLD GSTIN and fresh Access Token; taxpayers must not activate the NEW GSTIN before replacement.
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 window re-opening enables provisional-ID taxpayers to complete GST migration and backend mapping to original GSTIN.
Taxpayers with provisional IDs who did not complete migration must submit a request to the jurisdictional DC/AC providing the Primary Authorized Signatory's email and mobile. Verified requests progress from DC/AC to Commissionerate and Zonal Nodal Officers and then to GSTN. Selected taxpayers must apply via Form GST REG-01 using that email, receive ARN, NEW GSTIN and Access Token, then request GSTN by email to replace the NEW GSTIN with the OLD GSTIN. GSTN will perform backend mapping and issue a final email with the OLD GSTIN and fresh Access Token; taxpayers must not activate the NEW GSTIN before replacement.
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