GST registration procedure for provisional-ID taxpayers to apply for GSTIN and map old provisional IDs to new GSTINs. A special registration procedure allows persons with only a Provisional Identification Number (PID) who did not complete FORM GST REG-26 to obtain a GSTIN by submitting prescribed identity and contact details to the nodal officer, applying in FORM GST REG-01 on the GST portal after GSTN email, receiving ARN, new GSTIN and access token, providing those to GSTN to enable mapping to the old PID, and performing a 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.
GST registration procedure for provisional-ID taxpayers to apply for GSTIN and map old provisional IDs to new GSTINs.
A special registration procedure allows persons with only a Provisional Identification Number (PID) who did not complete FORM GST REG-26 to obtain a GSTIN by submitting prescribed identity and contact details to the nodal officer, applying in FORM GST REG-01 on the GST portal after GSTN email, receiving ARN, new GSTIN and access token, providing those to GSTN to enable mapping to the old PID, and performing a first-time login with the old PID to generate the registration certificate.
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