Goods and Services Tax – 31/2018 – Dated:- 6-8-2018 – 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. 742 (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 (G
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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 email, on or before the 2[28th February, 2019], 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 abo
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