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Date: 06-08-2018
Notification No: Notification No. 31/2018 – Central Tax
Issuing Authority: GST  
Type: Central Tax Notifications
File No: [F. No.349/58/2017-GST(Pt.)]
Subject: Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 31/2018 – Central Tax

New Delhi, the 6th August, 2018

G.S.R……(E).- In exercise of the powers conferred by section 148 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations ofthe Council, hereby specifies the persons who did not file the complete FORM GST REG26of the Central Goods and Services Tax Rules, 2017 but received only a ProvisionalIdentification Number (PID) (hereinafter referred to as “such taxpayers”) till the 31December, 2017 may now apply for Goods and Services Tax Identification Number(GSTIN).

2. The special procedure to be followed for registration of such taxpayers is as detailedbelow:-

(i) The details as per the Table below should be furnished by such taxpayers to thejurisdictional nodal officer of the Central Government or State Government on or before the31st August, 2018.


1Provisional ID
2Registration Number under the earlier law (Taxpayer Identification Number (TIN)/Central Excise/Service Tax Registration number)
3Date on which token was shared for the first time
4Whether activated part A of the aforesaid FORM GST REG-26 Yes/No
5Contact details of the taxpayer
5aEmail id
6 Reason for not migrating in the system
7Jurisdiction of Officer who is sending the request

(ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), suchtaxpayers 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 Goodsand Services Tax Rules, 2017.

(iii) After due approval of the application by the proper officer, such taxpayers willreceive an email from GSTN mentioning the Application Reference Number (ARN), a newGSTIN 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 theprocess 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 theold GSTIN as “First Time Login” for generation of the Registration Certificate.

3. Such taxpayers shall be deemed to have been registered with effect from the 1st July,2017.

[F. No.349/58/2017-GST(Pt.)]

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


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