Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process

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..... ax 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 Provisi .....

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..... on which token was shared for the first time 4 Whether activated part A of the aforesaid FORM GST REG-26 Yes/No 5 Contact details of the taxpayer 5a Email id 5b Mobile .....

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..... tails 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 above information from such taxpayers, GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers. (vi) Such taxpayers are .....

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