Notification No. 31/2018 – Central Tax Explained

Important Keyword: Notification No. 31/2018 – Central Tax, GST migration notification, provisional GST ID, GST migration procedure, GST REG-26, GST REG-01, GST registration 2018, Section 148 CGST, GSTIN migration India, GST compliance India,

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[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 6^th August, 2018

Notification No. 31/2018 – Central Tax: Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. Notification No. 31/2018 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R……(E).- In exercise of the powers conferred by section 148 of the CGST 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 CGST Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as “such taxpayers”) till the 31^st December, 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:-
• 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 31^st 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

• 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.

• 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.
• Upon receipt, such taxpayers are required to furnish the following details to GSTN by e- mail, on or before the 30^th September, 2018, to migration@gstn.org.in:–
  • New GSTIN;
  • Access Token for new GSTIN;
  • ARN of new application;
  • Old GSTIN (PID).

• 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.
• 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 the 1^st July, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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📚 Frequently Asked Questions (FAQs): Notification No. 31/2018 – Central Tax

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Conclusion

Notification No. 31/2018 – Central Tax provided a crucial opportunity for taxpayers who had provisional GST IDs but could not complete migration. It ensured that such businesses could regularize their registration and remain compliant under GST.

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Download PDF: Notification No. 31/2018 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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