Special Registration Procedure for GST Identification Number (GSTIN)

Authority: Central Government, on Council recommendation, specifies procedure. Eligibility: Taxpayers with incomplete FORM GST REG-26 till December 31, 2017.

Submission Deadline: Furnish details to jurisdictional nodal officer by August 31, 2018. Application Process: Apply via GSTN portal using FORM GST REG-01.

Approval and Notification: Upon approval, receive email with Application Reference Number (ARN) and new GSTIN. Information Submission: Provide new GSTIN, Access Token, ARN, and old GSTIN to GSTN by September 30, 2018.

Registration Completion: GSTN maps new GSTIN to old, facilitating issuance of Registration Certificate. This process ensures seamless registration for taxpayers with provisional identification numbers under GST.