Is your GST Migration process Incomplete?

No problem!

Here is the good news to those taxpayers who could not migrate to GST successfully.  GST Migration Window Reopens till 31st August 2018.

There are many taxpayers who only got provisional GST registration certificate in FORM GST REG-25, which was not permanent. The permanent GST Registration Certificate comes in Form REG – 06.

Hence, these registrations are inactive because taxpayers did not file Form REG-26 within the time limit.   The time period to furnish details in Form REG-26 was within 3 months from the date of receipt of a provisional registration certificate as per GST rules.

Therefore some dealers did not file their return from that day onwards, whereas some had applied for fresh GST Registration and asked to cancel old one.

In order to overcome from this situation, many proposals had been put in past to GST council to re-open the migration windows for a further period.

GST council in its 25th Meeting approved the said proposals to open migration windows for taxpayers who received their provisional ID but could not complete the 2nd migration process.

GST Migration Last date – 31st August 2018

Therefore, the taxpayers who did file only Part A of Form GST REG-26 but not Part B have to approach the jurisdictional Central Tax/State Tax nodal officers with necessary details and documents before 31st August 2018.
Thereafter the nodal officer forwards the details to GSTN for enabling migration of such taxpayers.

Council has further decided to waive the late fee payable for delayed filing of return in such cases. These taxpayers have to first file the GST returns on payment of late fees.  Later, the late fees paid by the taxpayer will get credit in cash ledger under the tax head.

Special Procedure to Complete FORM GST REG-26

The government on the recommendations of council specifies the below procedure to be followed by such person who could not complete Form GST REG-26 and received only a Provisional Identification Number (PID).

1. Applicant needs to furnish below details to the jurisdictional nodal officer of the Central Government or State Government on or before the 31^st August 2018.  Here the jurisdictional officer of the Central Government seats in the GST office (previously know as Central Excise/Service Tax office).  Whereas State officer seats in the Commercial Tax office in your area.

2. After receipt of an email from the goods and service tax network(GSTN), these taxpayers should apply for registration by logging into GST portal.  To apply, go to the “Services” tab, fill the application in FORM GST REG 01 and submit for approval.

3. After approval of the application by the proper officer, you will receive an email from GSTN containing the Application Reference Number (ARN), new GSTIN and a new access token.

4. After receipt of above information, the taxpayer shall furnish the following details to GSTN by Email before 30th September 2018 to migration@gstn.org.in

a) New GSTIN received above

b)Access token for new GSTIN as above

c) ARN of a new application submitted

d)Old GSTIN (PID- Provisional identification number )

5. After receipt of the above details, GSTN will complete the mapping process of new GSTIN with the old GSTIN.  Also, GSTN will inform you regarding this update.

6. Thereafter, you need to log in on the GST portal using the old GSTIN as “First Time Login” to generate a Registration Certificate.

Taxpayers who complete the registration process at this time will be deemed to have been registered w.e.f 01st July 2017.  This procedure has a reference of Notification No. 31/2018 – Central Tax dt.06th August 2018.

If you have any further issues in migrating then please visit the jurisdictional Central Tax/State Tax nodal officers. Don’t forget to subscribe to our latest newsletters on GST updates.  Also, you may post your questions in our online discussion GST Forum.

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