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of <h1>Delhi Taxpayers Must Complete GST Migration by Sept 30, 2018; Retroactive to July 1, 2017, Per Notification.</h1> The notification outlines a special procedure for taxpayers in Delhi who received provisional IDs but did not complete the GST migration process. These taxpayers, identified by their provisional IDs, must submit specific details to their jurisdictional nodal officer by August 31, 2018. They need to apply for registration on the GST portal and, upon approval, provide their new GSTIN and related details to GSTN by September 30, 2018. The process will map the new GSTIN to the old one, and registration is retroactive to July 1, 2017. The notification is effective from August 6, 2018.
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