Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process
31/2018 Dated:- 6-8-2018 Central GST (CGST)
GST
CGST
CGST
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 Pro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =