Procedure to get Registration FORM GST REG-26 of the CGST Rules 2017 to the taxpayers who have received only a provisional Identification No (PID) till 31.12.2017
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Migration of provisional GST registrations enables PID holders to complete migration and obtain a new GSTIN and certificate via GSTN mapping. Taxpayers holding only a provisional Identification Number must submit a request to the jurisdictional CGST nodal officer, then apply on the common portal using FORM GST REG-01 after GSTN's email. On approval they receive an ARN, new GSTIN and access token and must email these plus the old GSTIN to GSTN for mapping. GSTN will map the new GSTIN to the old PID and notify the taxpayer, who must first-time login with the old GSTIN to generate the registration certificate; the migrated registration is deemed effective from the rules' commencement date.
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 provisional GST registrations enables PID holders to complete migration and obtain a new GSTIN and certificate via GSTN mapping.
Taxpayers holding only a provisional Identification Number must submit a request to the jurisdictional CGST nodal officer, then apply on the common portal using FORM GST REG-01 after GSTN's email. On approval they receive an ARN, new GSTIN and access token and must email these plus the old GSTIN to GSTN for mapping. GSTN will map the new GSTIN to the old PID and notify the taxpayer, who must first-time login with the old GSTIN to generate the registration certificate; the migrated registration is deemed effective from the rules' commencement date.
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