Office of the Commissioner of sales Tax,
8th Flr., Vikrikar Bhavan,
No. JCST/Mahavikas/GST Enrollment/2016-17/B-1322 Mumbai,
Trade Circular No. 6T of 2017
Subject: Corrigendum to Trade Circular 5T of 2017 dt. 27-02-2017 and release of Phase 3 of GST Enrollment.
Reference: 1) Trade Circular 35 T of 2016 dt. 12-11-2016
2) Trade Circular 2 T of 2017 dt. 06-01-2017
3) Trade Circular 5 T of 2017 dt. 27-02-2017
As per Trade Circular 5 T of 2017, dated 27-02-2017, last dates related GST Enrollments are communicated to Trade.
Following words from the second paragraph of point B of Trade Circular 5 T of 2017, dated 27-02-2017, related to disabling Provisional Login Id and Access Token of non-compliant phase 1 & phase 2 dealers, are hereby deleted.
“, but needless to say, such dealers will not be eligible for the benefits of transitional Provisions under the GST Act”.
Distribution of Provisional Id and Access Token for Phase 3 dealers
Provisional Ids and Access Token of Phase 3 dealers, are now made available by GSTN. Dealer can obtain their provisional Ids from department’s portal www.mahavat.gpv.in, using their login credentials. The list of all such dealers is published under What’s New Section of MSTD’s portal www.rnahavat.gov.in. Dealers, with active registration number, and not covered in Phase 1, 2 or 3, will be covered in subsequent phase of GST Enrollment.
This circular cannot be made use of for legal interpretation of provisions of Law, as it is clarificatory in nature. If any member of trade has any doubt, he may refer the matter to this Office for further clarifications.
(This trade circular is approved by competent Authority)
For Special Commissioner of Sales Tax,