Permanent Account Number requirement for GST migration: PAN mandatory for all registrants including government entities to obtain GSTIN. Migration to the GST framework requires a Permanent Account Number issued under the Income Tax Act for eligibility to register; only PAN-based and PAN-validated Central Excise and Service Tax registrations can be migrated. Government departments, PSUs and local bodies lacking PAN-based CE/ST registrations must obtain PAN and convert their registrations to PAN-based status to receive a Provisional ID/GSTIN from the GST network.