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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....ds and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Bihar Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as "such taxpayers") till the 31st December, 2017 may now apply for Goods and Services....

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....il 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 Bihar Goods and Services Tax Rules, 2017. (iii) After due approval of the application by the proper officer, such taxpayers will receive an email from GSTN mentioning the Application ....