Central Excise/Service Tax taxpayers must obtain provisional ACES IDs, complete GSTN registration and secure an ARN for migration. Taxpayers must obtain a provisional ID and password via the ACES portal, use these credentials to log into the GSTN portal, verify pre-filled non-editable details (including legal business name and PAN), upload supporting documents, submit GST REG-20, and receive an ARN and provisional certificate enabling migration to GST on the rollout date; taxpayers lacking a valid PAN must obtain and update it on ACES before migration.
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Provisions expressly mentioned in the judgment/order text.
Central Excise/Service Tax taxpayers must obtain provisional ACES IDs, complete GSTN registration and secure an ARN for migration.
Taxpayers must obtain a provisional ID and password via the ACES portal, use these credentials to log into the GSTN portal, verify pre-filled non-editable details (including legal business name and PAN), upload supporting documents, submit GST REG-20, and receive an ARN and provisional certificate enabling migration to GST on the rollout date; taxpayers lacking a valid PAN must obtain and update it on ACES before migration.
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