Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.

Amendment:

Yes it has been amended through notification 67/2018,