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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Bihar Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as such taxpayers ) till the 31st December, 2017 may now .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en 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 required to log onto the common portal www.gstn.gov.in using the old GSTIN as First Time Login for generation of the Registr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X