Special procedure to be followed for registration in respect of those taxpayers who did not file the complete FORM GST REG-26 of the Central Goods and Services Tax Rules, 2017 till the 31st December, 2017 but received only a Provisional Identification Number (PID)
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GST registration irregularities: special procedure enables taxpayers with only provisional identification to complete registration under notification. Special procedure requires affected taxpayers who received only a Provisional Identification Number (PID) after incomplete FORM GST REG-26 to complete registration under Notification No. 31/2018-Central Tax. Jurisdictional Deputy/Assistant Commissioners are nominated as nodal officers to coordinate implementation and address difficulties, which must be reported to the Commissioner; trade bodies are requested to publicise the procedure to members.
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Provisions expressly mentioned in the judgment/order text.
GST registration irregularities: special procedure enables taxpayers with only provisional identification to complete registration under notification.
Special procedure requires affected taxpayers who received only a Provisional Identification Number (PID) after incomplete FORM GST REG-26 to complete registration under Notification No. 31/2018-Central Tax. Jurisdictional Deputy/Assistant Commissioners are nominated as nodal officers to coordinate implementation and address difficulties, which must be reported to the Commissioner; trade bodies are requested to publicise the procedure to members.
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