GSTIN registration procedure requires PID holders to apply online, submit tokens and ARN, and complete mapping for migration. PID holders who did not complete FORM GST REG-26 may apply for a new GSTIN by submitting prescribed details to the nodal officer, applying online in FORM GST REG-01 to receive an ARN, new GSTIN and access token, and then e-mailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; after mapping taxpayers must use the old GSTIN for first-time login to generate the Registration Certificate and are deemed registered from 1 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.
GSTIN registration procedure requires PID holders to apply online, submit tokens and ARN, and complete mapping for migration.
PID holders who did not complete FORM GST REG-26 may apply for a new GSTIN by submitting prescribed details to the nodal officer, applying online in FORM GST REG-01 to receive an ARN, new GSTIN and access token, and then e-mailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; after mapping taxpayers must use the old GSTIN for first-time login to generate the Registration Certificate and are deemed registered from 1 July 2017.
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