Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process - 31/2018-State Tax - Delhi SGST
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GST migration procedure: provisional-ID taxpayers must apply for GSTIN, submit mapping data to GSTN, and complete first-time login to generate registration. Specifies a special procedure for taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26: furnish migration details to the jurisdictional nodal officer, apply on the common portal using FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token, supply new GSTIN, access token, ARN and old GSTIN to GSTN for mapping, and perform first-time login with old GSTIN 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 migration procedure: provisional-ID taxpayers must apply for GSTIN, submit mapping data to GSTN, and complete first-time login to generate registration.
Specifies a special procedure for taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26: furnish migration details to the jurisdictional nodal officer, apply on the common portal using FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token, supply new GSTIN, access token, ARN and old GSTIN to GSTN for mapping, and perform first-time login with old GSTIN to generate the registration certificate.
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