Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - FIN/REV-3/GST/1/08 (Pt-1)/232 - Nagaland SGST
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Special migration procedure for provisional GSTID holders enables registration and mapping to new GSTIN with specified compliance steps. A special procedure enables taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply in FORM GST REG-01, receive a new GSTIN, and supply linkage details to GSTN so GSTN can map the new GSTIN to the old PID; taxpayers must then perform first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed registered with effect from 1st 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 for provisional GSTID holders enables registration and mapping to new GSTIN with specified compliance steps.
A special procedure enables taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply in FORM GST REG-01, receive a new GSTIN, and supply linkage details to GSTN so GSTN can map the new GSTIN to the old PID; taxpayers must then perform first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed registered with effect from 1st July, 2017.
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