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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....2018 In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Nagaland Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as "such ....

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....urisdiction 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 Nagaland Goods and Services Tax Rules, 2017. (iii) After due approval of the application by the proper offi....