Migration reinstatement procedure enables taxpayers with provisional IDs to complete migration and restore original GSTIN through specified nodal process. Re-opening prescribes that taxpayers with provisional IDs who did not complete FORM GST REG-26 must submit a request to the jurisdictional CGST Nodal Officer with the Primary Authorized Signatory's email and mobile. The nodal officer verifies and forwards cases to the Zonal Nodal Officer, who recommends them to GSTN. GSTN sends preliminary approval, the taxpayer files Form GST-REG-01 using the same e-mail, receives a second e-mail with ARN, new GSTIN and access token, requests GSTN to replace the new GSTIN with the old GSTIN, and after GSTN's backend replacement receives a third e-mail to activate the old GSTIN; registration effect date is set as 01.07.2017.
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 reinstatement procedure enables taxpayers with provisional IDs to complete migration and restore original GSTIN through specified nodal process.
Re-opening prescribes that taxpayers with provisional IDs who did not complete FORM GST REG-26 must submit a request to the jurisdictional CGST Nodal Officer with the Primary Authorized Signatory's email and mobile. The nodal officer verifies and forwards cases to the Zonal Nodal Officer, who recommends them to GSTN. GSTN sends preliminary approval, the taxpayer files Form GST-REG-01 using the same e-mail, receives a second e-mail with ARN, new GSTIN and access token, requests GSTN to replace the new GSTIN with the old GSTIN, and after GSTN's backend replacement receives a third e-mail to activate the old GSTIN; registration effect date is set as 01.07.2017.
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