08 Jan 2019Posted By: Mudit Handa


Provisional Taxpayers to Fulfill Special Procedure for Migration Process

Right from the beginning of the GST regime in India, the government had been assisting the citizens in adapting to the new indirect tax regime. The government has so far sought to make the process of GST registration quite user-friendly and hassle-free for all the taxpayers.

The CBIC has now recently announced that the taxpayers having provisional GST registration, are required to complete the migration on or before 31st January 2019.

 

#1. What is the system of provisional GST registration?

The government had made a special system of provisional GST registration in order to assist the taxpayers to smoothly undergo GST registration procedure. However, there were some taxpayers who had got provisional GST registration, still were unable to complete the migration to the new GST regime.

 

#2. How will the taxpayers be able to complete their migration process?

As a result of the inability of taxpayers to complete their migration process, Central Board of Indirect Taxes and Customs (CBIC) had introduced a special procedure for completion of the migration process of those taxpayers who had received provisional GSTINs, yet could not complete their migration process. This procedure was explained vide a Notification dated 6th August 2018.

This procedure has to be fulfilled latest by 31st January 2019.

 

#3. What details have to be given for completing the migration procedure?

The special procedure that has to be followed for GST registration of such taxpayers is as detailed below:-

The details as per the Table below shall be furnished by such taxpayers to the jurisdictional nodal officer of the Central or State Government on or before the 31st January 2019:

 

S.no.

Particulars

Options

1

Provisional IDs

 

2

Registration Number under the earlier law(Taxpayer Identification Number (TIN)/Central
Excise/Service Tax Registration number)

 

3

Date 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

 

6

Reason for not migrating in the system

 

7

Jurisdiction of Officer who is sending the request

 

 

Please read the  for further details.

 

If you need any help on GST registration feel free to contact our business advisor at 8881-069-069.

Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.

Give a Reply

Get E-Startup India in your pocket!

Download our free Android App and get realtime update on your order status.
Easily connect with our professionals handling your order over chat & mobile.
Never miss business compliances due date with advance notifications.

Why choose E-startup India

E-startupindia is a Proudly Member of Confederation of Indian Industry.The CII is a premier business association in India which works to create an environment conducive to the growth of business industry.

E-Startup India is duly certified under GOI's Startup India scheme and is renowned for our tech-driven solutions for business & legal services requirements for MSMEs.

E-startupindia is an affiliate alliance partner of ZOHO. Zoho Corp is famously known as an operating system of the business. It facilitates solutions to all the business problems in today's digital era.

E-Startup India is a Google Partner, which implies we are rigorously involved in assisting SME businesses to market their presence in the digital world.

IN THE MEDIA

  • CONNECT WITH US