GST – States – 18 T of 2018 – Dated:- 31-7-2018 – Office of the Commissioner of sales Tax, Maharashtra State, 8th Flr., Vikrikar Bhavan, Mazgaon, Mumbai-400010 TRADE CIRCULAR No. JCST/Mahavikas/GST Enrollment/2018-19/B-638 Mumbai, Dt. 31/07/2018 Trade Circular No. 18 T of 2018 Subject: Announcement of Special Campaign for GST Migration Pending cases. 1. The GST Council in its 28th meeting approved the proposal to open the migration window for taxpayers, who have filed Part A of FORM GST REG-26, but not Part B of the said FORM. Such taxpayers are required to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary details. 2. In order to complete this activity in mission mode, the Maharashtra State Tax Department shall be conducting a Special Campaign during 6th August 2018 to 10th August 2018 for all Pending Migration cases where Part A of FORM GST REG-26 filed, but Part B of the said FORM has not been filed. 3. As per the data available with department, the
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ntioned against their GSTIN/PID in the list published. (Refer paragraph 3 above.) 7. These special desks shall remain open for the official working hours during 6th August 2018 to 10th August 2018. 8. The taxpayers are requested to submit their Request Letter of re-opening of migration window at these specialized desks only. What should be included in the Request Letter? 9. This request letter should clearly mention non-migrated GSTIN/PID, email id and mobile number of Primary Authorized Signatory. Mail id or mobile number of third person, consultant or any other person should not be used for this purpose. Please note that the pending migration and all future communication will be done on the mail id and mobile number. Hence the tax payer need to ensure correctness of the said mail id and mobile number. 10. In addition to above, clearly mention the reason for not completing the migration process during the time prescribed in law. 11. Wherever the migration is pending due to any validat
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.mahagst.gov.in/mr/generaI-informations/57 b) On the basis of information available with GSTN, it will again analyze all the cases recommended by state and will select the cases of PART-A filed but PART-B not filed taxpayers. All such taxpayers selected by GSTN will be intimated accordingly on the mail id of Primary Authorized Signatory, shared by the taxpayer in the Request Letter (refer paragraph 9 above). c) The Maharashtra State Tax Department will also make every effort to obtain the list of selected and rejected cases by the GSTN (along with reasons). This list will also be published on department's portal at below link – https://www.mahagst.gov.in/mr/general-informations/57 (ii) Action to be taken after GSTN approves the case: a) Once your case is selected by GSTN, i.e. once you receive mail from GSTN about selection of your case, you need to apply for fresh registration in Form GST-REG-01 on GST Portal at https://reg.gst.gov.in/registration/ b) In this GST-REG-01 applicatio
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mail will contain (1) YOUR ARN, (2) NEW GSTIN, (3) NEW ACCESS TOKEN. (Let's call this mail as FIRST MAIL.) g) DO NOT USE THE ACCESS TOKEN RECEIVED IN THE "FIRST MAIL" TO ACTIVATE YOUR NEW GSTIN, BECAUSE YOUR NEW GSTIN WILL BE DIFFERENT FROM YOUR NON-MIGRATED GSTIN/PID. h) IF you ACTIVATE YOUR NEW GSTIN (RECEIVED IN FIRST MAIL) BY CHANGING USERID AND PASSWORD, GSTN CANNOT REPLACE YOUR NEW GSTIN WITH OLD ONE and you will be required to reapply for fresh registration in form GST-REG-01 and repeat the entire procedure. All such activated GSTINs shall be required to be cancelled immediately by taxpayers, by filing cancellation application in FORM GST-REG-16. i) Communicate, your (1) ARN, (2) NEW GSTIN received in FIRST MAIL, (3) NEW ACCESS TOKEN received in FIRST MAIL and (4) OLD GSTIN/PID to GSTIN on the mail id migration@gstn.org.in with a request to replace new GSTIN with old one. j) Once you send above mail to GSTN, GSTN will confirm the facts and will replace your NEW GS
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