GSTIN registration procedure for provisional-ID taxpayers enables mapping old and new registrations and retroactive registration. Procedure allows taxpayers who hold only a Provisional Identification Number and did not complete FORM GST REG-26 to submit prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 after GSTN notification, receive a new GSTIN, access token and ARN upon approval, and then furnish new and old identifiers to GSTN for mapping; following mapping and first-time login with the old GSTIN, they may generate the registration certificate and are deemed registered from the GST commencement date.
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Provisions expressly mentioned in the judgment/order text.
GSTIN registration procedure for provisional-ID taxpayers enables mapping old and new registrations and retroactive registration.
Procedure allows taxpayers who hold only a Provisional Identification Number and did not complete FORM GST REG-26 to submit prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 after GSTN notification, receive a new GSTIN, access token and ARN upon approval, and then furnish new and old identifiers to GSTN for mapping; following mapping and first-time login with the old GSTIN, they may generate the registration certificate and are deemed registered from the GST commencement date.
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