Provisional registration for existing excise/service taxpayers will be issued on PAN and communicated for migration to GSTN. Existing Central Excise and Service Tax registrants with a valid PAN will receive provisional registration under GST; GSTN will generate provisional IDs and passwords and communicate them securely via the ACES portal. The Directorate General of Systems has arranged secure transmission, and the Commissionerate has nominated nodal officers to assist taxpayers; trade is requested to utilise these services for migration to GSTN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional registration for existing excise/service taxpayers will be issued on PAN and communicated for migration to GSTN.
Existing Central Excise and Service Tax registrants with a valid PAN will receive provisional registration under GST; GSTN will generate provisional IDs and passwords and communicate them securely via the ACES portal. The Directorate General of Systems has arranged secure transmission, and the Commissionerate has nominated nodal officers to assist taxpayers; trade is requested to utilise these services for migration to GSTN.
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