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<h1>Taxpayers with provisional IDs must complete GST registration using FORM GST REG-26 by September 30, 2018, per CGST Rules 2017.</h1> The circular outlines the procedure for taxpayers with a provisional Identification Number (PID) to complete their GST registration using FORM GST REG-26 under the CGST Rules 2017. Taxpayers who filled Part A but not Part B of the form must submit a request letter with specified details to their jurisdictional CGST Nodal Officer by August 31, 2018. The Nodal Officer forwards these requests to GSTN for processing. Taxpayers must apply for registration via the GST portal and provide new and old GSTIN details to GSTN by September 30, 2018. Successful registration is backdated to July 1, 2017.