To lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process before 31st December 2017.

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....d the 8th August 2018. NOTIFICATION Notification No. 31/2018-State Tax No.GST-1018/C.R.74/Taxation 1.---In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Maharashtra....

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.... first time   4 Whether activated part A of the aforesaid FORM GST REG-26 Yes/No 5 Contact details of the taxpayer   5a Email id   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 ....