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<h1>Taxpayers with Provisional IDs Must Complete GST Migration by Jan 31, 2019, to Avoid Registration Issues.</h1> The notification outlines a special procedure for taxpayers who received provisional IDs but did not complete the GST migration process by December 31, 2017. These taxpayers must furnish specific details to their jurisdictional nodal officer by January 31, 2019. Following an email from the GST Network, they should apply for registration via the GST portal. Upon approval, they will receive a new GSTIN and access token. They must then email specific details to GSTN by February 28, 2019, to finalize the migration process. These taxpayers are considered registered from July 1, 2017.