[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 31/2018 – Central Tax
New Delhi, the 6th August, 2018
G.S.R……(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 Provisional
Identification Number (PID) (hereinafter referred to as “such taxpayers”) till the 31st
December, 2017 may now apply for Goods and Services Tax Identification Number
(GSTIN).
2.
The special procedure to be followed for registration of such taxpayers is as detailed
below:-
(i)
The details as per the Table below should be furnished by such taxpayers to the
jurisdictional nodal officer of the Central Government or State Government on or before the
31st August, 2018.
Table
1
Provisional ID
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
(ii)
On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such
taxpayers should apply for registration by logging onto https://www.gst.gov.in/) in the
“Services” tab and filling up the application in FORM GST REG-01 of the Central Goods
and Services Tax Rules, 2017.
(iii)
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.
(iv) Upon receipt, such taxpayers are required to furnish the following details to GSTN by e-
mail, 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 required to log onto the common portal www.gstn.gov.in using the
old GSTIN as “First Time Login” for generation of the Registration Certificate.
3.
Such taxpayers shall be deemed to have been registered with effect from the 1st July,
2017.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
