Deepak Gupta | Jan 1, 2019 |
CBIC extend the time period for GST migration process:
CBIC lays down special procedure for completing migration of taxpayers who received provisional IDs but could not complete the GST migration process. This was one of the decisions of 28th GST council meeting.
CBIC extended the time period for GST migration process vide notification No. 67/2018-CT dated 31.12.2018 for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
The time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process is extended.
The special procedure to be followed for registration of such taxpayers is as detailed below along with Extended time line:-
(i) The details as per the Table below should be furnished by such taxpayers to the jurisdictional nodal officer of the Central Government or State Government on or before the 31st January, 2019.
| 1 | Provisional ID | |
| 2 | Registration Number under the earlier law (Taxpayer Identification Number (TIN)/Central Excise/Service Tax Registration number) | |
| 3 | Date on which token was shared for the first time | |
| 4 | Whether activated part A of the aforesaid FORM GST REG-26 | Yes/No |
| 5 | Contact details of the taxpayer | |
| 5a | Email id | |
| 5b | Mobile | |
| 6 | Reason for not migrating in the system | |
| 7 | Jurisdiction of Officer who is sending the request |
(ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should apply for registration by logging onto https://www.gst.gov.in/) in the Services tab and filling up the application in FORM GST REG-01 of the Central Goods and Services Tax Rules, 2017.
(iii) After due approval of the application by the proper officer, such taxpayers will receive an email from GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token.
(iv) Upon receipt, such taxpayers are required to furnish the following details to GSTN by e- mail, on or before the 28th February, 2019, to [email protected]:
(a) New GSTIN;
(b) Access Token for new GSTIN;
(c) ARN of new application;
(d) Old GSTIN (PID).
(v) Upon receipt of the above information from such taxpayers, GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers.
(vi) Such taxpayers are required to log onto the common portal www.gstn.gov.in using the old GSTIN as First Time Login for generation of the Registration Certificate.
In case of any Doubt regarding Membership you can mail us at [email protected]
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