While Goa, Andhra Pradesh, and Karnataka top the list with over 90 per cent VAT payers already migrated to the GST
regime, the North East region, Jammu and Kashmir, and Odisha have been slow in the transitioning process.
The pace has been slow for exclusive excise duty and service tax payers, of which just about 35 per cent and 60 per cent have enrolled for the GST.
This could be on account of entities that stopped filing returns or filed nil returns. Maharashtra and Gujarat top the list for new taxpayers.