GST migration completion procedure for provisional registrants requires portal re-registration and GSTN backend mapping within prescribed timelines. Procedure to complete migration for taxpayers with provisional GST IDs requires submission of a request letter to the jurisdictional CGST nodal officer with the Primary Authorized Signatory's e-mail and mobile; nodal officers verify and forward cases to the Zonal Nodal Officer who recommends to GSTN. Post preliminary GSTN approval the taxpayer files Form GST REG-01 using that e-mail, receives ARN, new GSTIN and access token, and must request GSTN to replace the new GSTIN with the old GSTIN so GSTN can perform backend mapping and issue a final access token with the old GSTIN.
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 completion procedure for provisional registrants requires portal re-registration and GSTN backend mapping within prescribed timelines.
Procedure to complete migration for taxpayers with provisional GST IDs requires submission of a request letter to the jurisdictional CGST nodal officer with the Primary Authorized Signatory's e-mail and mobile; nodal officers verify and forward cases to the Zonal Nodal Officer who recommends to GSTN. Post preliminary GSTN approval the taxpayer files Form GST REG-01 using that e-mail, receives ARN, new GSTIN and access token, and must request GSTN to replace the new GSTIN with the old GSTIN so GSTN can perform backend mapping and issue a final access token with the old GSTIN.
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