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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....ration 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 till 31st December, 2017. The following detailed 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-C.T., dated 6-8-2018, taxpayers seeking completion of the migration process should submit a request letter to the jurisdictional CGST NODAL OFFICER by 31st August, 2018. The letter should contain all details indicate....

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....with it, and in cases found fit for further processing, send e-mail on 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 taxpayer'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....

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....   access token (received in second e-mail), and (d)   old GSTIN/PID        This should be done on or before 30th September, 2018.        [NOTE : It is advised not to use the access token received in the second mail to activate 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....