GST migration assistance available through local Seva Kendra to help Central Excise and Service Tax assessees complete online migration.
The notice establishes a GST Migration Seva Kendra at the Commissioner's office in Jabalpur to assist Central Excise and Service Tax assessees in completing the online GST migration process on the national portal, including entering required details and scanning/uploading supporting documents, and names the officers responsible for the facility.

Provisional ID access restored: phase three provisional IDs released and available for enrolment via the state GST portal.
The circular removes the prior provision that would disable provisional login IDs and access tokens for non compliant Phase 1 and Phase 2 dealers and announces that GSTN has released provisional IDs and access tokens for Phase 3 dealers, which dealers may obtain via the department portal; lists of such dealers appear under the portal's What's New section, and dealers with active registrations not yet covered will be enrolled in subsequent phases.

Provisional Id noncompliance: failure to activate and submit signed GST enrolment leads to deletion and loss of transitional benefits.
Active Phase 1 and Phase 2 dealers must collect Provisional Ids and Access Tokens, activate and complete GST enrolment including signed submission via DSC or e-Sign, by the stated deadline; failure to do so will result in permanent disabling/deletion of provisional credentials and loss of eligibility for transitional provisions, though post-GST registration remains available without transitional benefits.

GST enrollment requires single enrollment per business vertical despite multiple provisional IDs; separate enrollments allowed for distinct verticals.
Existing dealers migrating to GST must enroll on the GST portal using provisional credentials issued for pre GST registrations; although GSTN will provide a provisional id and password for each existing registration, dealers should enroll only once per business vertical using a single provisional credential, while separate enrollments are permitted for distinct business verticals, and taxpayers remain responsible for cancelling any provisional registrations for which they are not liable.

Late fee waiver for overdue VAT returns offers staged relief then mandates full penalty after the concession period ends.
A temporary exemption under section 20(6) of the MVAT Act permits registered dealers to upload pending returns for periods up to 31 March 2016 under a limited two phase scheme: an initial phase with no late fee and a subsequent phase with a reduced fixed late fee. After the concessionary phases conclude, uploads for earlier periods will be permitted only on payment of the full late fee and departmental enforcement will resume.