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<h1>GST implementation mandates customs field offices serve as service centres to assist taxpayer migration, registration and return filing.</h1> Customs field offices must implement preparatory and facilitation measures for GST implementation: designate the rollout as GST Day, remain open to ensure staff availability, operate as GST Seva Kendras to guide and assist taxpayers with migration, registration and return filing, report difficulties to the Principal Commissioner, and treat these directions as a standing order for officers and staff.