Notification for Taxpayers Who Have Not Completed Migration to GST – CGST 31/2018

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Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

[To be published in the Gazette  of India,  Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 31/2018 – Central Tax

New Delhi, the 6th  August, 2018

G.S.R……(E).-  In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM  GST REG- 26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification  Number  (PID)  (hereinafter  referred  to  as  “such  taxpayers”)  till  the  31st December,  2017  may  now  apply  for  Goods  and  Services  Tax  Identification  Number (GSTIN).

  1. The special procedure to be followed for registration of such taxpayers is as detailed below:-

(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 August, 2018.

Table

1Provisional ID
2Registration Number under the earlier law

(Taxpayer Identification Number (TIN)/Central

Excise/Service Tax Registration number)

3Date on which token was shared for the first time
4Whether activated part A of the aforesaid FORM

GST REG-26

Yes/No
5Contact details of the taxpayer
5aEmail id
5bMobile
6Reason for not migrating in the system
7Jurisdiction 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 30th September, 2018, to  migration@gstn.org.in:–

(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.

  1. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.

[F. No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

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