EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1378, CUTTACK, MONDAY, AUGUST 6, 2018 / SRAVAN 15, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 6th August, 2018

S.R.O. No. 333/2018— In exercise of the powers conferred by Section 148 of the

Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government,

on the recommendations of the Goods and Services Tax Council, do hereby specify the

persons who did not file the complete FORM GST REG-26 of the Odisha Goods and

Services Tax Rules, 2017but 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 REG-26

Yes/No

5

Contact details of the taxpayer

5a

Email id

2

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

Odisha Goods and Services Tax Rules, 2017.

(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

30th

September,

2018,

to

[email protected]:–

(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 on to 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.

[No.25885–FIN-CT1-TAX- 0043/2017/FIN.]

By Order of the Governor

SAUYAJIT ROUT

Under-Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 855-173+500