Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process - 31/2018 - State Tax - Chhattisgarh SGST
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Migration procedure for provisional taxpayers enables application for GSTIN and mapping of new and old identifiers following specified steps. Specifies a special migration procedure for taxpayers who obtained only a Provisional Identification Number (PID), permitting them to apply for a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying online via FORM GST REG-01 upon GSTN email, receiving ARN, new GSTIN and access token, and then emailing the new GSTIN, token, ARN and old PID to the migration address so GSTN can map the new GSTIN to the old PID and enable first-time login for issuing the registration certificate.
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.
Migration procedure for provisional taxpayers enables application for GSTIN and mapping of new and old identifiers following specified steps.
Specifies a special migration procedure for taxpayers who obtained only a Provisional Identification Number (PID), permitting them to apply for a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying online via FORM GST REG-01 upon GSTN email, receiving ARN, new GSTIN and access token, and then emailing the new GSTIN, token, ARN and old PID to the migration address so GSTN can map the new GSTIN to the old PID and enable first-time login for issuing the registration certificate.
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