In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Assam Goods and Services Tax Rules, 2017but received only a Provisional Identification Number (P1D) (hereinafter referred to as "such taxpayers") till the 31st December, 2017 may now apply for Goods and Services Tax Identification Number (GSTIN).
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 State Government or StateGovernmenton or before the 31st January, 2019.
Table
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(iii) After due approval of the application by the proper officer, such taxpayers will receive an email 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 28th February, 2019, to migration@gstn.org.in:-
(a) New GSTIN;
(b) Access Token for new GSTIN;
(c) ARN of new application;
(d) Old GSTIN (PID).
(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 vvww.gstn.gov.in using the old GSTIN as "First Time Login'' for generation of the Registration Certificate.
Such taxpayers shall be deemed to have been registered with effect from the 1st July, 2017.
This notification shall be deemed to have come into force from 6th day of August, 2018.
RAJIV KUMAR BORA,
Additional Chief Secretary to the Government of Assam,
Finance Department.