GST -Central Tax Notification No.31/2018-Central Tax dated 06.08.2018 pertaining to special procedure specified for completing migration of taxpayers who received provisional IDs but could not complete the migration process - Nomination of nodal officer - Communication thereof
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GST migration special procedure: jurisdictional nodal officer nominated; contact details provided for taxpayer migration assistance. The notification implementing the special procedure for taxpayers with provisional IDs nominates a jurisdictional nodal officer to assist completion of migration; Annexure A supplies the officer's designation, office address, telephone and email for IT grievance redressal, and the Trade Notice directs commissioners and trade associations to circulate these contact details to officers and assessees, superseding the earlier Trade Notice.
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 special procedure: jurisdictional nodal officer nominated; contact details provided for taxpayer migration assistance.
The notification implementing the special procedure for taxpayers with provisional IDs nominates a jurisdictional nodal officer to assist completion of migration; Annexure A supplies the officer's designation, office address, telephone and email for IT grievance redressal, and the Trade Notice directs commissioners and trade associations to circulate these contact details to officers and assessees, superseding the earlier Trade Notice.
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