GST —Central Tax Notification No.31/2018—Centra1 Tax dated 06.08.2018 pertaining to Special procedure has been 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: taxpayers with provisional IDs may apply for GSTIN through nominated nodal officers immediately. Taxpayers who received only a Provisional Identification Number and did not complete registration by 31 December 2017 may apply for a GSTIN by furnishing details specified in Notification No.31/2018-Central Tax dated 06.08.2018, and may submit those particulars directly to the nominated nodal officer or to the jurisdictional Assistant/Deputy Commissioner for further action.
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: taxpayers with provisional IDs may apply for GSTIN through nominated nodal officers immediately.
Taxpayers who received only a Provisional Identification Number and did not complete registration by 31 December 2017 may apply for a GSTIN by furnishing details specified in Notification No.31/2018-Central Tax dated 06.08.2018, and may submit those particulars directly to the nominated nodal officer or to the jurisdictional Assistant/Deputy Commissioner for further action.
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