Provisional ID allocation per PAN and State governs GST migration, requiring FORM 20 entries and helpdesk escalation for technical issues.

Provisional credentials for GST migration are issued on a PAN and State basis: one Provisional ID and access token per PAN per State regardless of multiple registrations. Taxpayers must add Service Tax and Central Excise registrations in GST FORM 20 and may record other addresses as Additional Place of Business; amendments to add registrations after enrolment are permitted only after the appointed date via non core amendment. For technical or delivery issues (OTP, login errors, DSC, missing ARN or Range Code), follow prescribed remedies (clear cache, check spam, deactivate DND, prefix zeros to tokens) and contact the GST helpdesk or CBEC Mitra Helpdesk for resolution.

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