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Procedure to get Registration FORM GST REG-26 of the CGST Rules 2017 to the taxpayers who have received only a provisional Identification No (PID) till 31.12.2017 - GST - Trade Notice No. 12/2018/GSTExtract OFFICE OF THE COMMISSIONER CENTRAL G.S.T. CENTRAL EXCISE, GANDHINAGAR CUSTOM HOUSE, NEAR ALL INDIA RADIO, NAVRANGPURA, AHMEDABAD-380009 F. No. IV/16-21/MP/2017-TN Date: 30-08-2018 Trade Notice No. 12/2018/GST Subject: Procedure to get Registration FORM GST REG-26 of the CGST Rules 2017 to the taxpayers who have received only a provisional Identification No (PID) till 31.12.2017-reg. Kind attention of trade is invited to the Notification No. 31/2018-Centra1 Tax dated 6th August,2018 issued vide F. No. 349/58/2017-GST(Pt.) by CBIC, New Delhi. The following detailed procedure is prescribed for facilitating completion of migration process of taxpayers where Part A of FORM GST REG-26 was filled, but Part B of the said FORM has not been filed. The details as per the table should be furnished by such taxpayers to the jurisdictional nodal officer of the CGST on or before 31st August 2018. 1 Provisional ID 2 Registration Number under the earlier law(Taxpayer Identification Number TIN Central Excise Service Tax registration number 3 Date on which taken was shared for the first time 4 Whether activated art 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 2. Procedure for submitting request letter/ application: (i) The taxpayers seeking completion of the migration process should submit a request letter to the jurisdictional CGST NODAL Officer by 31st August 2018. The letter should contain all details indicated in table above. (ii) The jurisdictional DC/ AC of CGST is designated as Nodal Officer for receiving applications/ requests for completing migration process. (iii) The request letter should mention 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. Pending migration and all future communication will be done on this e-mail id and mobile number. Hence the taxpayer needs to ensure correctness of the said e-mail id and mobile number. 3. Action by the Nodal Officer (DC/AC) and GSTN, after receiving request letter: (i) All requests received in a CGST Commissionerate will then be recommended to GSTN for appropriate further processing. 4. Action taken by the taxpayer at various stages: (i) On receipt of an e-mail from the Goods and Service Tax Network (GSTN), such taxpayer should apply for registration by logging onto https: //www.gst.gov.in/ in the Services tab and filling up the application in the FORM GST REG-01 of Central Goods and Services Tax Rules, 2017. (ii) 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 : w GSTIN and a new access token. (iii) Upon receipt, such taxpayers are required to furnish the following details to GSTN by email, on or before the 30th September, 2018, to [email protected]:- (a)New GSTIN; (b) Access Token for new GSTIN; (c) ARN of new application; (d) old GSTIN (PID) (iv) Upon receipt of the above information from such taxpayers, GSTN shall complete the process of the mapping the new GSTIN to the old GSTIN and inform such taxpayers. (v) Such taxpayers are required to log onto the common portal www.gstn.gov.in using the old GSTIN as a First Time Login for generation of the Registration certificate. (vi) Such taxpayers shall be deemed to have registered with effect from the 1st July, 2017. (AMIT SINGHAL) COMMISSIONER CENTRAL G.S.T. CENTRAL EXCISE, GANDHINAGAR
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