Re-opening of migration window for taxpayers who received provisional Ids but could not complete the migration process - procedure to be followed - extension of time - GST - TRADE NOTICE NO:- 01/2019. PrCC/GST/Migration

Government of India Ministry of Finance, Department of Revenue Office of the Principal Chief Commissioner of Central Tax P.B.No.5400, C.R. Bililding, Queen's Road, 560001 C. No. IV/16/210/2018.CPC. CCO/4460 Dated: 08.01.2019 TRADE NOTICE NO:- 01/2019. PrCC/GST/Migration Sub:- Re-opening of migration window for taxpayers who received provisional Ids but could not complete the migration process - procedure to be followed - extension of time - reg. Attention is invited to Notification No. 67/2018-CentraI Tax dated 31.12.2018, issued by the Central Board of Indirect Taxes thereby amending the last date for completing the procedure of migration specified vide Notification No. 31/2018-CentraI Tax dated 06.08.2018. Vide Trade Notice No. 22/2018 dated 23.08.2018, this office had specified the detailed procedure to be followed and at para 5 specified the action and the time-lines to be followed by the taxpayers and the nodal officers concerned. 2. In view of the extension now granted vide notification No. 67/2018-CentraI Tax dated 31.12.2018, the action to be taken by the taxpayer and the officers and the time lines for such actions are specified as under:- S. No. Action Entity Due Date 1. Submission of the-details to the jurisdictional nodal officer as per the Table in Para 2 (i) -of NotificationNo.31/2018CT Taxpayer 31.01.2019 2. Verification of the details submitted by the taxpayer and forwarding to the Zonal Nodal Officer Jurisdictional Nodal officer * 04.02.2019 by 15.00 Hrs 3. Forwarding of the details to GSTN Zonal Nodal Officer 05.02.2019 by 12.00Hrs 4. Actions after receipt of email from GSTN Taxpayer 28.02.2019 * The Jurisdictional Deputy/Assistant Commissioners are the Jurisdictional Nodal officer 3. All Trade Associations are requested to circulate the contents of this Trade Notice to their members, goods and service provider in particular and trade in general. (A. K. JYOTISHI) Principal Chief Commissioner Bengaluru Zone