Migration of taxpayers with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions. Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.
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 with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions.
Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.
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