The GST council has confirmed via tweet that tax payers whose Provisional ID for GST has not been activated would be required to register through a fresh process. As per the department notification earlier in 2017, the migration period for tax payers was 6 months from the date of implementation of GST. The same came to an end on 31st December 2017. Hence, all pending provisional IDs will no longer be valid.
Earlier in 2017, tax payers who were under the purview of VAT, Central Excise and Service Tax were required to migrate to GST through Form GST REG-26. After filling the form, a provisional ID was obtained which served as a temporary GST reference. However, with the end of six months from the date of implementation of GST the ID has now expired. The Government has requested the tax payers to register themselves under GST by using a fresh process.
Here is a snapshot of the official tweet by the department: