Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - ERTS(T) 65/2017/Pt.I/133-31/2018-State Tax - Meghalaya SGST
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Special migration procedure enables provisional ID taxpayers to complete GST registration and obtain a valid GSTIN and access token. Specifies a special migration procedure for taxpayers with only a Provisional Identification Number to complete GST registration: furnish prescribed details to the nodal officer, apply online in FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token upon approval, submit new and old identifiers to GSTN for mapping, and use the old PID for first-time login to generate the registration certificate; taxpayers are deemed registered from 1 July 2017.
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 migration procedure enables provisional ID taxpayers to complete GST registration and obtain a valid GSTIN and access token.
Specifies a special migration procedure for taxpayers with only a Provisional Identification Number to complete GST registration: furnish prescribed details to the nodal officer, apply online in FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token upon approval, submit new and old identifiers to GSTN for mapping, and use the old PID for first-time login to generate the registration certificate; taxpayers are deemed registered from 1 July 2017.
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