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 and Service Tax Rules, 2017 till the 31st December, 2017 but received only only Provisional Identification Number (PID)
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Special registration procedure for GST applicants with only provisional IDs requires nodal officers to coordinate completion of registrations. A special registration procedure implements Notification No. 31/2018-Central Tax to enable taxpayers who received only a Provisional Identification Number after not filing complete FORM GST REG-26 to complete registration. Jurisdictional Deputy and Assistant Commissioners are nominated as nodal officers to coordinate implementation; difficulties are to be reported to the Commissioner and trade associations asked to publicize the notice.
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.
Special registration procedure for GST applicants with only provisional IDs requires nodal officers to coordinate completion of registrations.
A special registration procedure implements Notification No. 31/2018-Central Tax to enable taxpayers who received only a Provisional Identification Number after not filing complete FORM GST REG-26 to complete registration. Jurisdictional Deputy and Assistant Commissioners are nominated as nodal officers to coordinate implementation; difficulties are to be reported to the Commissioner and trade associations asked to publicize the notice.
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