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<h1>India Extends GST Migration Deadlines to January and February 2019 for Provisional ID Holders u/s 148 CGST Act.</h1> The Government of India, through Notification No. 67/2018 - Central Tax, extends the deadlines specified in Notification No. 31/2018-CT dated 6th August 2018, for taxpayers with provisional IDs who were unable to complete the migration process. The deadline initially set for 31st August 2018 is extended to 31st January 2019, and the deadline initially set for 30th September 2018 is extended to 28th February 2019. This amendment is made under the authority of section 148 of the Central Goods and Services Tax Act, 2017, following the Council's recommendations.