Reopening of Window to Complete GST Registration for Migrated taxpayers

In this article, we are elaborating recent announcement for taxpayers who could not complete the migration process.

Who is eligible for this?

Migrated taxpayers being every person who were registered under the old tax regime like VAT, Service tax with a valid PAN number had to obtain GST registration. The earlier time limit for switching was 31st December 2017. This provision is now relaxed only for some taxpayers who could not complete the registration process Under GST, If the aggregate turnover by making taxable supplies in a financial year exceeds Rs. 20 lakhs, one must register under GST for each State. This threshold for North-eastern States, Himachal Pradesh, Uttarakhand and Jammu & Kashmir is Rs.10 lakhs.

GST registration procedure for Migrated taxpayer

• On the GST common portal, migrating taxpayer must enrol by validating email id and mobile number of the supplier
• Once enrolled, he shall be granted registration on provisional basis.
• Certificate of Registration in FORM GST REG-25, incorporating GST Identification Number shall be made available to him.
• Once provisional registration has been granted, supplier is to submit an application electronically in FORM GST REG 26, duly signed or verified with EVC
• It has to be submitted within 3 months or such period as notified by the Commissioner

Now, the window to complete the registration process as mentioned above has been reopened, and Form GST REG 26 may now be submitted within 31st August 2018. However, the provisional registration should have been obtained within 31st December 2017.

Steps to follow to complete the process

• Ensure prerequisites are satisfied: Check eligibility- This window is only for those taxpayers who have been allotted provisional ID after filing GST REG-25
• Furnish details in FORM REG 26 to the Judicial Nodal Officer of the Central or State Government. The details that are required to be so furnished are:
  • Provisional ID
  • Registration Number under the earlier law
  • Date on which token was shared for the first time
  • Whether activated PART A of the GST REG-26 form
  • Contact details of the taxpayer
  • Email id
  • Mobile number
  • Reason for not migrating
  • Jurisdiction of the Officer who is sending the request
• GSTN will send an email on submitting the above Form.
• The taxpayer should apply for Registration, on receipt of the above email
• To apply for registration the taxpayer has to log into the GST portal and click over the Services Tab. The GST portal may be accessed by logging onto http://www.gst.gov.in.
• Once the proper officer receives the application, and it is approved, taxpayers will be sent an email, mentioning the Application Reference Number, a new GSTIN and a new access token.
• The taxpayers are then required to furnish certain details to GSTN by an email, which are as follows:
  • New GSTIN
  • Access token for new GSTIN
  • ARN of new application
  • Old GSTIN(Provisional)
• The email is to be submitted within 30th September 2018. And the email id to which the details are to be sent is migration@gstn.org.in
• The GSTN will then do the necessary procedures to complete the process for mapping the new GSTIN.
• The taxpayers are required to use the old GSTIN in the portal during first time login for the generation of the Registration Certificate. They shall be deemed to be registered from July 1, 2017.