GST Updates: Govt. opened migration window for GST registration till 31st August, 2018

Ministry of Finance notified a process to do migration for tax payers, who received Provisional Identification Number (PID) but could not complete the migration process, till 31st August, 2018

Govt., on 06th August, 2018,  issued a notification to open the migration window to apply for GSTIN for those taxpayers  who did not file the complete FORM GST REG-26 of the Central 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. This has came up based on the recommendations made by GST Council on 21st July, 2018

The notification has also specified the process to apply for GSTN for such persons which is as follows.

1. Certain details should be furnished by such tax payers to jurisdictional nodal officer of the Central Government or State Government on or before the 31st August, 2018.

2. On receipt of an e-mail from the GSTN, such taxpayers should apply for registration by logging onto in the “Services” tab and filling up the application in FORM GST REG-01 of the Central Goods and Services Tax Rules, 2017.

3. 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 new GSTIN and a new access token.

4. Upon receipt, such taxpayers are required to furnish certain details (like New GSTN, Access Token, ARN, PID) to GSTN by e-mail, on or before the 30th September, 2018, to

5. Upon receipt, GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers.

6. Such taxpayers are required to log onto the common portal using the old GSTIN as “First Time Login” for generation of the Registration Certificate.

It is important to note that such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.

The copy of notification can be accessed below:

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