Special Procedure for completing Migration of taxpayers who received Provisional IDs but could not complete the Migration Process under GST

Aug 07, 2018 | by Avantis RegTech Legal Research Team

Under the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the GST Council, has specified that 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) till December 31, 2017 may now apply for Goods and Services Tax Identification Number (GSTIN).

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 August 31, 2018.



Provisional ID



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



Date on which token was shared for the first time



Whether activated part A of the aforesaid FORM GST REG-26



Contact details of the taxpayer



Email id






Reason for not migrating in the system



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 email, on or before the 30th September, 2018, to [email protected]:–

(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.

Such taxpayers shall be deemed to have been registered with effect from July 01, 2017.

[Notification No. 31/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-31-2018-central_tax-English.pdf;jsessionid=21008FDCBBE9380AAF95FEBB7972C2BA


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