How to reply for the notice U/s 139 of cgst/kgst act 2017

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one of my client get notice from Asst commissioner of commercial taxes regarding above mention section so please help us ant show how to reply to this notice. we are registered dealers in gst. but not convert our TIN number into Gst in migration. please help us
Replies (3)
You still not migrated.
Department issued notice very late.

Tax Interest penalty shall be levied.
I have taken a new Gst number Instead of migration

Take new gst number instead of migration

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