Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - 1081-F.T.-31/2018-State Tax - West Bengal SGST
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Special migration procedure for provisional taxpayers enabling GSTIN issuance and mapping of provisional IDs to new GSTINs. Specifies a special migration procedure allowing persons with only a Provisional Identification Number to apply for GSTIN by filing FORM GST REG-01 after GSTN email, obtain ARN, new GSTIN and access token, provide new and old GSTIN details to GSTN for mapping, and perform first-time login with the old GSTIN to generate the Registration Certificate; such taxpayers are deemed registered from the commencement of the regime.
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 migration procedure for provisional taxpayers enabling GSTIN issuance and mapping of provisional IDs to new GSTINs.
Specifies a special migration procedure allowing persons with only a Provisional Identification Number to apply for GSTIN by filing FORM GST REG-01 after GSTN email, obtain ARN, new GSTIN and access token, provide new and old GSTIN details to GSTN for mapping, and perform first-time login with the old GSTIN to generate the Registration Certificate; such taxpayers are deemed registered from the commencement of the regime.
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