GSTIN migration procedure enables taxpayers with provisional IDs to obtain full GSTIN via portal application and GSTN mapping. Taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 may apply for GSTIN by providing prescribed details to the jurisdictional nodal officer, filing FORM GST REG-01 on the GST portal, and submitting the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; after GSTN mapping and approval taxpayers must use the old PID for first-time login to generate the registration certificate and are deemed registered from the commencement date specified in the notification.
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.
GSTIN migration procedure enables taxpayers with provisional IDs to obtain full GSTIN via portal application and GSTN mapping.
Taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 may apply for GSTIN by providing prescribed details to the jurisdictional nodal officer, filing FORM GST REG-01 on the GST portal, and submitting the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; after GSTN mapping and approval taxpayers must use the old PID for first-time login to generate the registration certificate and are deemed registered from the commencement date specified in the notification.
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