Failure to do so will lead to cancellation of the provisional ID after the statutory three months As many as 2.7 million of the 7.1 million who were assessed under the pre-goods and services tax (GST) system and have activated their accounts on the latter portal, are yet to complete the entire enrollment process. As a result, they are yet to file returns, said GST Network, the body handling the system's information technology backbone. "If you have activated your provisional ID for migrating to GST but not completed all the enrolment formalities, you might be heading for a dead end at the time of filing GST returns," GSTN said. After the initial process of activation of the provisional ID, a taxpayer has to fill Part-B of the enrolment form at the GST portal, providing relevant information regarding the business, including the authorised signatory. Submission of the completed form with digital signature certificate or electronic verification code enti