Question 33 - Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

Provisional GST registration: migrated taxpayers receive GSTIN pending verification and must supply documents to secure final registration.

Existing assesses/dealers will be migrated by GSTN and issued a provisional registration certificate with a GSTIN on the appointed day; departmental officers will verify particulars within six months and convert the provisional registration to a final registration upon receipt of requisite documents within the prescribed time. Failure to provide required information will lead to cancellation of the provisional GSTIN. Service tax assesses with centralized registration must apply afresh in each state where they operate.