GST Council opens migration window for taxpayers with provisional IDs till Aug 31; waives off late fee for delayed return filing in such cases

New Delhi, July 23 (KNN) The proposal to open the migration window for taxpayers, who received provisional IDs but could not complete the migration process has been approved by the GST Council.

The decision in this regard was taken in its 28th meeting of the GST Council.

“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,” Finance Ministry has said.

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

The Council 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,” said the Ministry.

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