Notification No. 31/2018
Date: August 6, 2018
Subject: Special procedure for GST registration of taxpayers who failed to complete migration under GST.
Description:
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.
Effective Date: 6 August 2018
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