Special registration procedure for provisional GST taxpayers enables migration to a new GSTIN and mapping to the old PID. Special procedure allows taxpayers holding only a Provisional Identification Number to apply for GSTIN by submitting specified details to the jurisdictional nodal officer, completing FORM GST REG-01 on the common portal, and, after approval, furnishing the new GSTIN, access token and ARN along with the old PID to GSTN to enable mapping. Taxpayers must then perform first-time login using the old PID to generate the registration certificate. These taxpayers are deemed registered with effect from 1st July, 2017 after completion of the migration process.
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 provisional GST taxpayers enables migration to a new GSTIN and mapping to the old PID.
Special procedure allows taxpayers holding only a Provisional Identification Number to apply for GSTIN by submitting specified details to the jurisdictional nodal officer, completing FORM GST REG-01 on the common portal, and, after approval, furnishing the new GSTIN, access token and ARN along with the old PID to GSTN to enable mapping. Taxpayers must then perform first-time login using the old PID to generate the registration certificate. These taxpayers are deemed registered with effect from 1st July, 2017 after completion of the migration process.
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