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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....tion 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Goa 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 ....

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.... (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 Goa 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 ....