GST registration procedure for PID holders enables migration and mapping of provisional IDs to new GSTINs. The notification prescribes a special registration procedure for persons with only a Provisional Identification Number who did not complete FORM GST REG-26: furnish prescribed identity and contact details to the nodal officer; apply on the common portal using FORM GST REG-01 upon receiving a GSTN e mail; receive ARN, new GSTIN and access token after approval; submit new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; complete first time login with old PID to generate the registration certificate. Such taxpayers are deemed registered from the commencement date stated in the notification.
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 registration procedure for PID holders enables migration and mapping of provisional IDs to new GSTINs.
The notification prescribes a special registration procedure for persons with only a Provisional Identification Number who did not complete FORM GST REG-26: furnish prescribed identity and contact details to the nodal officer; apply on the common portal using FORM GST REG-01 upon receiving a GSTN e mail; receive ARN, new GSTIN and access token after approval; submit new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; complete first time login with old PID to generate the registration certificate. Such taxpayers are deemed registered from the commencement date stated in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
