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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..... tate Tax Date: 6th August, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Sikkim Goods and Services Tax Rules, 2017 but received only a Provisional Identificati .....

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..... ch 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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..... ng details to GSTN by email, on or before the 30th September, 2018, 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 req .....

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