08 Jan 2019Posted By: Mudit Handa

Provisional Taxpayers to Fulfill Special Procedure for Migration Process

Right from the beginning of the GST regime in India, the government had been assisting the citizens in adapting to the new indirect tax regime. The government has so far sought to make the process of GST registration quite user-friendly and hassle-free for all the taxpayers.

The CBIC has now recently announced that the taxpayers having provisional GST registration, are required to complete the migration on or before 31st January 2019.


#1. What is the system of provisional GST registration?

The government had made a special system of provisional GST registration in order to assist the taxpayers to smoothly undergo GST registration procedure. However, there were some taxpayers who had got provisional GST registration, still were unable to complete the migration to the new GST regime.


#2. How will the taxpayers be able to complete their migration process?

As a result of the inability of taxpayers to complete their migration process, Central Board of Indirect Taxes and Customs (CBIC) had introduced a special procedure for completion of the migration process of those taxpayers who had received provisional GSTINs, yet could not complete their migration process. This procedure was explained vide a Notification dated 6th August 2018.

This procedure has to be fulfilled latest by 31st January 2019.


#3. What details have to be given for completing the migration procedure?

The special procedure that has to be followed for GST registration of such taxpayers is as detailed below:-

The details as per the Table below shall be furnished by such taxpayers to the jurisdictional nodal officer of the Central or State Government on or before the 31st January 2019:






Provisional IDs



Registration Number under the earlier law(Taxpayer Identification Number (TIN)/Central
Excise/Service Tax Registration number)



Date on which token was shared for the first time



Whether activated part A of the aforesaid FORM GST REG-26



Contact details of the taxpayer    



Email id






Reason for not migrating in the system



Jurisdiction of Officer who is sending the request



Please read the  for further details.


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