The GST Council in its 28^th meeting held here today  has approvedthe proposal to open the migration window for taxpayers, who received provisional IDs but could not complete the migration process.

The taxpayers who filed Part A of FORM GST REG-26, but not Part B of the said FORM are requested to approach the jurisdictional Central Tax/State Tax nodal officerswith the necessary details on or before 31^stAugust, 2018.

The nodal officer would then forward the details to GSTN for enabling migration of such taxpayers.

It has also been decided to waive the late fee payable for delayed filing of return in such cases.Such taxpayers are required to first file the returns on payment of late fees, and the waiver will be effected by way of reversal of the amount paid as late fees in the cash ledger under the tax head.

Taxpayers who intend to complete the migration process are requested to approach their jurisdictional Central Tax/State Tax nodal officers in this regard.

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Migration window permits provisional-ID taxpayers to complete GST migration with late fee waiver after filing returns. Opening of a migration window allows taxpayers who filed Part A of FORM GST REG-26 but not Part B to approach their jurisdictional Central Tax/State Tax nodal officers to have details forwarded to GSTN for enabling migration. A late fee waiver is provided by requiring affected taxpayers to first file returns and pay late fees, which will then be reversed in the cash ledger under the tax head.