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        Case ID :
        GST - States

        Special for completing migration of taxpayers who received provisional IDs till 31st December, 2017 but could not complete the migration process. - G.O. Ms. No. 01 - Puducherry SGST

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        Extension of migration deadlines for provisional GST registrations allowing additional time to complete migration processes. The notification substitutes later dates for the deadlines specified in paragraph 2, clauses (i) and (iv) of the earlier notification, thereby extending the periods for completion of migration by taxpayers who received provisional IDs up to 31 December, 2017; the amendment is deemed effective from the 31st day of December, 2018.
                          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.

                                Extension of migration deadlines for provisional GST registrations allowing additional time to complete migration processes.

                                The notification substitutes later dates for the deadlines specified in paragraph 2, clauses (i) and (iv) of the earlier notification, thereby extending the periods for completion of migration by taxpayers who received provisional IDs up to 31 December, 2017; the amendment is deemed effective from the 31st day of December, 2018.


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