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<h1>New GST Procedure for Taxpayer Migration with Provisional IDs in Kolkata Zone, Nodal Officer Appointed.</h1> GST Trade Notice No. 02/2018, issued by the Office of the Principal Chief Commissioner, Central GST & C.EX., Kolkata Zone, addresses the special procedure for completing the migration of taxpayers who received provisional IDs but could not finish the process. The notification nominates a nodal officer for the jurisdiction and provides their details in Annexure A. Commissioners are instructed to inform their officers and assessees, while Trade & Industry Associations are requested to notify their members. This notice supersedes the previous GST Trade Notice No. 01/2018 dated 24.08.2018, with approval from the Chief Commissioner.