Tuesday, August 7, 2018

{GST IN हिंदी} MIGRATION TO GST || TEACHER BY PASSION ||

{GST IN हिंदी} MIGRATION TO GST || TEACHER BY PASSION || MIGRATION TO GST BY CA SAKSHI SHARMA  hereby specifies the persons  who did not file the complete FORM GST REG26 of the CGST Rules, 2017  but received only a Provisional Identification Number (PID)  till the 31st December, 2017  may now apply for Goods and Services Tax Identification Number (GSTIN).  The details should be furnished by such taxpayers  to the jurisdictional nodal officer of the Central Government or State Government  on or before the 31st August, 2018.  (THOUGH IT IS NOTIFIED ON 6-8-18) WHEN WOULD CONCERNED SYSTEM UPDATE BE MADE, NEEDS TO BE SEEN. 1. Provisional ID 2. Registration Number under the earlier law (Taxpayer Identification Number (TIN)/Central Excise/Service Tax Registration number) 3. Date on which token was shared for the first time 4. Whether activated part A of the aforesaid FORM GST REG-26 Yes/No 5. Contact details of the taxpayer a) Email id b) Mobile 6. Reason for not migrating in the system 7. Jurisdiction of Officer who is sending the request On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers 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 Goods and Services Tax Rules, 2017 After due approval of the application by the proper officer, such taxpayers will receive an email from GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token. Upon receipt, such taxpayers are required to furnish the following details to GSTN by email, on or before the 30th September, 2018, to migration@gstn.org.in a) New GSTIN; b) Access Token for new GSTIN; c) ARN of new application; d) Old GSTIN (PID). Upon receipt of the above information from such taxpayers, GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers. Such taxpayers are required to log onto the common portal www.gstn.gov.in using the old GSTIN as “First Time Login” for generation of the Registration Certificate. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017. #GSTMIGRATION #GST3BRETURN #CARAJENDRAARORA
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