Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

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....No. 31/2018-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to specify that the persons who did not file the complete FORM GST REG-26 of the West Bengal Goods and Services Tax Rules, 2017 but received only a Provisional Identificat....

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.... 5b Mobile 6 Reason for not migrating in the system 7 Jurisdiction of Officer who is sending the request (ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should apply for registration by logging onto https://www.gst.gov.in in the "Services" tab and filling up the application in FORM GST REG-01 of the West Bengal Goods and Services Tax Rul....