Notification No. 31/2018
Date: August 6, 2018
Subject: Special procedure for migration of taxpayers issued only Provisional ID
Description:
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.
Amendment:
Yes it has been amended through notification 67/2018,
Other Notifications
44/2018
This notification, issued under section 37 read with section 168, extends the du...
Read More