Recommendations on opening of migration window for tax payers till 31st August ,2018

Circular No. ES/130/2018-19                                                                     July 23, 2018

To: Members of the Council

Sub: Recommendations on opening of migration window for tax payers till 31st August ,2018

Dear Member,

We are glad to inform you that the Ministry of Finance has issued a Press Release on 21st July, 2018 informing GST Council’s approval for the proposal to open the migration window for taxpayers, who received provisional IDs but could not complete the migration process during its 28th meeting held on 21st July, 2018.

The taxpayers who filed Part A of FORM GST REG-26, but not Part B of the said FORM are requested to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary details on or before 31stAugust, 2018.

The nodal officer would then forward the details to GSTN for enabling migration of such taxpayers.

It has also been decided to waive the late fee payable for delayed filing of return in such cases. Such taxpayers are required to first file the returns on payment of late fees, and the waiver will be effected by way of reversal of the amount paid as late fees in the cash ledger under the tax head.

Taxpayers who intend to complete the migration process are requested to approach their jurisdictional Central Tax/State Tax nodal officers in this regard.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,