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<h1>Excise and Service Tax Assessees to Migrate to GST by April 1, 2017, as per Section 166 CGST Act.</h1> Trade Notice No. 14/2016, issued by the Office of the Commissioner of Central Excise in Gurgaon, outlines the migration process for existing Central Excise and Service Tax assessees to the Goods and Services Tax (GST) system. According to Section 166 of the CGST Act, these assessees with a valid PAN will receive provisional registration under GST. Detailed guidelines are provided in an annexure. For assistance, assessees can contact jurisdictional officers or use provided helpdesk numbers and email. The notice emphasizes the importance of a smooth transition to GST by April 1, 2017.