Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - F.A-3-26-2018-1-V-(74) - Madhya Pradesh SGST
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Special GST migration procedure enables provisional ID holders to complete registration and obtain a permanent GSTIN upon mapping. Prescribes a special migration procedure for taxpayers with only a Provisional Identification Number to obtain a permanent GSTIN: furnish prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 on the common portal after receiving GSTN e-mail, obtain ARN, new GSTIN and access token upon approval, submit mapping information (new GSTIN, access token, ARN and old GSTIN/PID) to GSTN for mapping, and perform first-time login with the old PID to generate 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.
Special GST migration procedure enables provisional ID holders to complete registration and obtain a permanent GSTIN upon mapping.
Prescribes a special migration procedure for taxpayers with only a Provisional Identification Number to obtain a permanent GSTIN: furnish prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 on the common portal after receiving GSTN e-mail, obtain ARN, new GSTIN and access token upon approval, submit mapping information (new GSTIN, access token, ARN and old GSTIN/PID) to GSTN for mapping, and perform first-time login with the old PID to generate the Registration Certificate.
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