West Bengal extends date for filing FORM GST REG-26 under the Special Procedure to be followed for Registration of certain Taxpayers

Jan 11, 2019 | by Avantis RegTech Legal Research Team


Vide Notification No.1081-F.T. [31/2018-State Tax], the State Government of West Bengal had notified that the persons who did not file the complete FORM GST REG-26 of the West Bengal Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) till December 31, 2017 could apply for Goods and Services Tax Identification Number (GSTIN) by a special procedure to be followed for registration of such taxpayers.

Under the special procedure, the details as mentioned below were to be furnished by such taxpayers to the jurisdictional nodal officer of the Central Government or State Government on or before August 31, 2018:

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

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

Upon receipt of an email from GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token, such taxpayers were required to furnish the following details to GSTN by email, on or before September 30, 2018:

(a)    New GSTIN;

(b)   Access Token for new GSTIN;

(c)    ARN of new application;

(d)   Old GSTIN (PID).

Now, the State Government of West Bengal has extended the dates of the special procedure as under:

(a)    The details to be furnished by such taxpayers to the jurisdictional nodal officer of the Central Government or State Government are to be filed on or before January 31, 2019 which was previously August 31, 2018.

(b)   Furnishing new GSTIN, Access Token for new GSTIN, ARN of new application and old GSTIN (PID)to GSTN by email to [email protected] is to be done on or before February 28, 2019 which was previously September 30, 2018.

[Notification No. 67/2018-State Tax]

 

URL: http://www.wbcomtax.nic.in/GST/GST_Notifications/4.%201890-FT_31.12.2018_Amend_1081-FT_67-2018_CT.pdf                                 


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.