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    <description>Notification No. 31/2018-CT (06.08.2018) establishes a special procedure to complete GST migration for taxpayers with provisional IDs who did not finish migration; this trade notice appoints the jurisdictional nodal officer for the Kolkata GST &amp; C.Ex. Zone and furnishes the officer&#039;s designation, office address, telephone and email in Annexure A to assist taxpayers and handle IT grievance redressal.</description>
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