Executive Summary:
This notification specifies a procedure for persons who received a Provisional Identification Number (PID) but did not file the complete FORM GST REG-26 by December 31, 2017, to apply for a Goods and Services Tax Identification Number (GSTIN). Taxpayers needed to furnish specific details to the jurisdictional nodal officer by August 31, 2018, and to GSTN by September 30, 2018. Registration is deemed effective from July 1, 2017, and the notification is effective from August 6, 2018.
Key Points / Main Content:
Eligibility and Application:
* Taxpayers with a PID who did not complete FORM GST REG-26 by December 31, 2017, can apply for a GSTIN.
* Taxpayers must furnish details to the jurisdictional nodal officer by August 31, 2018, including Provisional ID, Registration Number, TIN, Central Excise/Service Tax Registration number, the date the token was first shared, confirmation of Part A activation of FORM GST REG-26, contact details, reason for not migrating, and jurisdiction of the officer sending the request.
* Taxpayers must apply for registration via https:www.gst.gov.in using FORM GST REG-01 after receiving an email from GSTN.
Post-Approval Procedure:
* Upon approval, taxpayers will receive an email from GSTN with an Application Reference Number (ARN), a new GSTIN, and a new access token.
* Taxpayers must furnish the new GSTIN, access token, ARN, and old GSTIN (PID) to migrationgstn.org.in by email by September 30, 2018.
GSTN Actions and Registration Finalization:
* GSTN will map the new GSTIN to the old GSTIN and inform the taxpayers upon receiving the required information.
* Taxpayers must log onto www.gstn.gov.in using the old GSTIN as a First Time Login to generate the Registration Certificate.
Effective Dates:
* Registration is deemed effective from July 1, 2017.
* The notification is deemed effective from August 6, 2018.
Impact Analysis:
Taxpayers with Provisional Identification Number (PID):
* Impact: Opportunity to obtain a GSTIN despite not completing the initial registration process.
* Action Required: Furnish required details to nodal officer and GSTN by specified deadlines, apply for registration via the GSTN portal, and complete the mapping process as instructed.
Jurisdictional Nodal Officers (Central/State Government):
* Impact: Responsible for receiving and processing information from taxpayers.
* Action Required: Receive and process details furnished by taxpayers.
Goods and Services Tax Network (GSTN):
* Impact: Responsible for sending emails, providing application access, mapping GSTINs, and informing taxpayers.
* Action Required: Send emails to taxpayers, provide access to the registration application, map new and old GSTINs, and notify taxpayers about the mapping completion.
Key Entities Referenced
National Capital Territory of Delhi: Union Territory of India, where the policy is applicable.
Delhi Goods and Services Tax Act, 2017: Act under which the powers are conferred to issue the notification.
Goods and Services Tax Identification Number GSTIN: Tax Identification Number to be applied for by taxpayers.
FORM GST REG-26: Form related to the Delhi Goods and Services Tax Rules, which was not completely filed by some persons.
Delhi Goods and Services Tax Rules, 2017: Rules under which FORM GST REG-26 is defined.
Goods and Services Tax Network GSTN: The entity that sends emails and completes the process of mapping new GSTIN to old GSTIN.
Lt. Governor of National Capital Territory of Delhi: The issuing authority of the notification.
A.K. SINGH: The Dy. Secy.VI Finance, who signed the notification.
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GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 203] DELHI, TUESDAY, SEPTEMBER 3, 2019/BHADRA 12, 1941 [N.C.T.D. No. 170
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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(जीएसटीआईएन) के िलए आवेदन कर सकEग े।
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4557 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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सरकार के नोडल अिधकारी को 31 अगKत, 2018 को या उससे पूव 0फाइल करन ेह#गे ।
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बनाया गया ह ै
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http://www.gst.gov.in/ पर लागइन करके “स\व0ससे ” टेब म E और (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 के
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(घ) परु ाना जीएसटीआईएन (पीआईडी) ।
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“पहली बार लाग-इन” के ]प म Eपुराना जीएसटीआईएन (cid:31)योग करके लागइन करना अपेि(cid:19)त होगा ।[PART IV DELHI GAZETTE : EXTRAORDINARY 3
3. ऐसे करदाता 1 जुलाई, 2017 से रिजKLीकृत (cid:1)कए गए समझे जाएंगे ।
4. यह अिधसूचना 6 अगKत, 2018 से (cid:31)व\त0त होगी ।
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. ‘संह, उप-सिचव -VI (िव )
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 31/2018-State Tax
No. F.3 (16)/Fin (Rev-I)/2019-20/ DS-VI/384.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of
the Delhi Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID)
(hereinafter referred to as “such taxpayers”) till the 31st December, 2017 may now apply for Goods and Services Tax
Identification Number (GSTIN).
2. The special procedure to be followed for registration of such taxpayers is as detailed below:-
(i) The details as per the Table below 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.
TABLE
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 Yes/No
REG-26
5 Contact details of the taxpayer
5a E-mail id
5b Mobile
6 Reason for not migrating in the system
7 Jurisdiction of Officer who is sending the request
(ii) 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 Delhi Goods and Services Tax Rules, 2017.
(iii) After due approval of the application by the proper officer, such taxpayers will receive an e-mail from GSTN
mentioning the Application Reference Number (ARN), a new GSTIN and a new access token.
(iv) Upon receipt, such taxpayers are required to furnish the following details to GSTN by e-mail, 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).4 DELHI GAZETTE : EXTRAORDINARY PART IV]
(v) 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.
(vi) 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.
3. Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.
4. This notification shall be deemed to have come into force with effect from the 06th day of August, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.-VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.