To lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process before 31st December 2017. - 31/2018-State Tax - Maharashtra SGST
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GST registration migration: special procedure to secure a formal GSTIN and map it to a provisional ID for compliance. A special procedure allows taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply for GSTIN by submitting prescribed details to the nodal officer, applying online via FORM GST REG-01 after GSTN email, and providing new GSTIN, access token, ARN and old PID to GSTN for mapping; registration is deemed effective from the commencement of the GST 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.
GST registration migration: special procedure to secure a formal GSTIN and map it to a provisional ID for compliance.
A special procedure allows taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply for GSTIN by submitting prescribed details to the nodal officer, applying online via FORM GST REG-01 after GSTN email, and providing new GSTIN, access token, ARN and old PID to GSTN for mapping; registration is deemed effective from the commencement of the GST regime.
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