Re-opening of migration window for taxpayers who received provisional IDs but could not complete the migration process - procedure to be followed

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....to the Notification No 31/2018-Central Tax dated 06.08.2018 issued by the Central Board of Indirect Taxes specifying the procedure to be followed for registration of persons who, after having received the Provincial ID from the Tax authorities, did not file the complete FORM GST REG 26 of the CGST Rules, 2017 31st December 2017. The following procedure is prescribed for facilitating completion of migration process of taxpayers where Part A of FORM GST REG-26 was filled, but Part B of the said FORM has not been filled. 2. Procedure for submitting request letter/application: (i) As already indicated in the Notification No 31/2018-Central Tax dated 06.08.2018, taxpayers seeking completion of the migration process should submit a request let....

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....n the mail id of Primary Authorized Signatory, provided by the taxpayer in the request letter. 4. Procedure to be followed by the taxpayer post submission of details to jurisdictional nodal officer: (i) Once a tax payer's case is selected by GSTN, he will receive a mail from GSTN (preliminary approval of his case). The taxpayer will then have to apply for fresh registration by logging onto https:/www.gst.gov.in/ in the "Services" tab and fill up the application in Form GST-REG-01. In this GST-REG-01 application, taxpayer should only use the e-mail id which has been provided as e-mail id of Primary Authorized Signatory [para 2(iii)above]. (ii) In the Business details tab, the taxpayer needs to furnish the TIN/Central Excise Registrati....

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....e the new GSTIN/PID, because the new GSTIN will be different from the non-migrated GSTIN/PID. Also, taxpayer should not change user id and password at this stage, because if new GSTIN (received in the second mail) is activated by changing user id and password, GSTN cannot replace the new GSTIN with old one and the taxpayer will then be required to re-apply for fresh registration in Form GST REG-01 and repeat the entire procedure]. (viii) After the taxpayer sends the above e-mail to GSTIN, GSTN will undertake final check and complete the process of mapping the NEW GSTIN to the OLD GSTIN. After making the changes in the backend, GSTN will send a THIRD E-MAIL, on the e-mail id of Primary Authorized Signatory, containing the OLD GSTIN and fres....