West Bengal Government opens migration window up to August 31, 2018 for taxpayers who received Provisional ID but could not complete registration only the taxpayers who had filed Part A of FORM GST REG-26 to activate their Provisional ID, but did not complete Part B are eligible to avail this facility. Such taxpayers are requested to approach respective Jurisdictional Heads (Charge) with necessary details on or before August 31, 2018.
The details would then be forwarded to GSTN for examination and to enable migration of such taxpayers. After necessary activity, GSTN will send communication directly to the tax payer intimating the details of the process for completing the migration. Once the Tax Payer receives the detailed instruction from GSTN through email, the tax payer will be required to complete the migration process as per the instruction so received.
The detail process of migration can be accessed via Trade Circular No. 10/2018 dated August 03, 2018.