Migration of Central Excise/Service Tax assessees to GST requires provisional ID, PAN update, and submission via GSTN portal. Existing Central Excise and Service Tax assessees with a valid PAN will receive provisional registration under the draft CGST Act: CBEC forwards data to GSTN, which issues provisional ID/password; assessees must log into GSTN, verify non-editable fields, submit GST REG 20, obtain an ARN, be marked 'MIGRATED' and, after verification, receive GSTIN (Form 6) and activation on the GST rollout date. Registrations lacking a PAN must obtain and update PAN on ACES before migration.
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Provisions expressly mentioned in the judgment/order text.
Migration of Central Excise/Service Tax assessees to GST requires provisional ID, PAN update, and submission via GSTN portal.
Existing Central Excise and Service Tax assessees with a valid PAN will receive provisional registration under the draft CGST Act: CBEC forwards data to GSTN, which issues provisional ID/password; assessees must log into GSTN, verify non-editable fields, submit GST REG 20, obtain an ARN, be marked "MIGRATED" and, after verification, receive GSTIN (Form 6) and activation on the GST rollout date. Registrations lacking a PAN must obtain and update PAN on ACES before migration.
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