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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..... ah, the 6th day of August, 2018. 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 .....

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..... Date on which token was shared for the 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 Mob .....

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..... following details to GSTN by e-mail, on or before the 30th September, 2018, to [email protected] : (a) New GSTIN; (b) Access Token for new GSTIN; (c) ARN of new application; (d) Old GSTIN (PID). (v) Upon receipt of the above information from such taxpayers, GSTN shall complete the process of mapping the new GSTIN to the old GSTIN and inform such taxpayers. (vi) Such taxpaye .....

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