Special registration procedure for provisional taxpayers enables migration to full GSTIN through prescribed application and mapping steps. A special procedure allows persons with only a Provisional Identification Number to apply for full GSTIN registration by submitting specified details to the nodal officer, filing FORM GST REG-01 on the common portal, obtaining approval with a new GSTIN, ARN and access token from GSTN, and then providing the new GSTIN, access token, ARN and old PID to GSTN by e-mail for mapping and generation of the Registration Certificate via First Time Login using the old PID.
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Provisions expressly mentioned in the judgment/order text.
Special registration procedure for provisional taxpayers enables migration to full GSTIN through prescribed application and mapping steps.
A special procedure allows persons with only a Provisional Identification Number to apply for full GSTIN registration by submitting specified details to the nodal officer, filing FORM GST REG-01 on the common portal, obtaining approval with a new GSTIN, ARN and access token from GSTN, and then providing the new GSTIN, access token, ARN and old PID to GSTN by e-mail for mapping and generation of the Registration Certificate via First Time Login using the old PID.
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