Notification No. 67/2018 – Central Tax Explained

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Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018 - CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

[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 Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6^th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 742(E), dated the 6^th August, 2018, namely :

In the said notification, in paragraph 2 ,-

in clause (i), for the figures, letters and word “31^st August, 2018”, the figures, letters and word “31^st January, 2019” shall be substituted;

in clause (iv), for the figures, letters and word “30^th September, 2018”, the figures, letters and word “28^th February, 2019” shall be substituted.

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

Note:- The principal notification No. 31/2018 – Central Tax, dated the 6^th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6^th August, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 67/2018 – Central Tax

Q1: What is Notification No. 67/2018 – Central Tax?

Answer:
It extends deadlines for completing the GST migration process for taxpayers who had provisional IDs.

Q2: Which earlier notification was amended?

Answer:
Notification No. 31/2018 – Central Tax. 67

Q3: Under which section was this notification issued?

Answer:
It was issued under Section 148 of the CGST Act. 67

Q4: What was the new deadline for completing migration?

Answer:
31 January 2019 for taxpayers. 67

Q5: What was the deadline for tax officers to complete the process?

Answer:
28 February 2019. 67

Q6: Who were eligible for this extension?

Answer:
Taxpayers who received provisional GST IDs but could not complete migration.

Q7: What is a provisional GST ID?

Answer:
A temporary GST registration number issued to existing taxpayers during GST rollout.

Q8: What happens if migration is not completed?

Answer:
The provisional registration may be cancelled, and the taxpayer may need fresh registration.

Q9: Can such taxpayers apply for new GST registration?

Answer:
Yes, they can apply for a fresh GST registration if migration is not completed.
👉 https://finodha.in/online-gst-registration/

Q10: Does this notification affect return filing deadlines?

Answer:
No. It only relates to the migration process.

Q11: What documents are required to complete migration?

Answer:
Typically:
PAN details
Address proof
Bank details
Authorized signatory details

Q12: Can provisional IDs be used for billing?

Answer:
Only after successful migration and validation.

Q13: Why did many taxpayers fail to complete migration?

Answer:
Common reasons:
PAN mismatch
Portal glitches
Incomplete documentation
Non-verification of email or mobile

Q14: How can businesses ensure proper GST registration?

Answer:
Verify all documents
Complete KYC
Track portal notifications
Seek professional assistance

Q15: How can Finodha help with GST migration?

Answer:
Finodha offers:
✔ GST registration
✔ Migration assistance
✔ Compliance advisory
✔ Return filing support
👉 https://finodha.in/gst-compliance/
👉 https://finodha.in/setup-business/

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