Extended Opportunity for Migrated Taxpayers to Finalize GST Registration

This article outlines a recent update for taxpayers who encountered difficulties completing their Goods and Services Tax (GST) migration process.

Eligibility Criteria for the Extended Window

Migrated taxpayers are individuals or entities previously registered under older tax regimes, such as VAT or Service Tax, holding a valid Permanent Account Number (PAN), who were required to obtain GST registration. The initial deadline for this transition was December 31, 2017. This deadline has now been relaxed specifically for certain taxpayers who could not finalize their registration. Under GST, registration is mandatory for any person making taxable supplies with an aggregate turnover exceeding Rs. 20 lakhs in a financial year for each state. For North-eastern States, Himachal Pradesh, Uttarakhand, and Jammu & Kashmir, this threshold is Rs. 10 lakhs.

GST Registration Process for Migrated Taxpayers

1. Migrating taxpayers must enroll on the GST common portal by verifying their email ID and mobile number.
2. Upon successful enrollment, a provisional registration will be granted.
3. A Certificate of Registration in FORM GST REG-25, including the GST Identification Number (GSTIN), will be made available.
4. After obtaining provisional registration, the supplier must submit an electronic application in FORM GST REG 26. This application needs to be duly signed or verified with Electronic Verification Code (EVC).
5. The submission must occur within three months or any other period specified by the Commissioner.

The window for completing this registration process has been reopened, allowing FORM GST REG 26 to be submitted by August 31, 2018. However, it is a prerequisite that the provisional registration was obtained by December 31, 2017.

Steps to Conclude the Registration Process

To complete the registration, taxpayers should follow these steps:

1. Verify Eligibility: This extended window is exclusively for taxpayers who received a provisional ID after filing GST REG-25.
2. Furnish Details in FORM REG 26: Submit the required information to the Judicial Nodal Officer of the Central or State Government. The necessary details include:
   • Provisional ID
   • Registration Number from the previous tax law
   • Date when the token was initially shared
   • Confirmation of whether PART A of the GST REG-26 form was activated
   • Taxpayer's contact details
   • Email ID
   • Mobile number
   • Reason for not migrating previously
   • Jurisdiction of the Officer sending the request
3. Await GSTN Email: The GST Network (GSTN) will send an email upon successful submission of the form.
4. Apply for Registration: After receiving the email, the taxpayer must formally apply for registration.
5. Access GST Portal: To apply, log into the GST portal via http://www.gst.gov.in and navigate to the Services Tab.
6. Approval and New Credentials: Once the proper officer reviews and approves the application, taxpayers will receive an email containing the Application Reference Number (ARN), a new GSTIN, and a new access token.
7. Submit New Details to GSTN: Taxpayers are then required to email specific details to GSTN, including:
   • The new GSTIN
   • Access token for the new GSTIN
   • ARN of the new application
   • The old (provisional) GSTIN
8. Email Submission Deadline: This email must be sent by September 30, 2018, to migration@gstn.org.in.
9. GSTN Processing: The GSTN will then undertake the necessary procedures to complete the mapping of the new GSTIN.
10. Final Login and Effective Date: Taxpayers should use their old GSTIN for their initial login to the portal to generate the Registration Certificate. They will be considered registered effectively from July 1, 2017.