The registration process for GST migration has been in full swing but despite the fact that the State government needed merchants paying VAT (value added tax) to move to the Goods and Services Tax administration by January 15, about 80,000 merchants are yet to fall in line. A devoted group of officers had been working in the division to assist merchants paying VAT with migrating to GST told Commissioner of Commercial Taxes M Chandrasekhara Reddy.