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    <title>Article on Transition Process of Registrations under VAT / Service Tax Laws to GST Law</title>
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    <description>Conversion of existing VAT TINs and Service Tax registration numbers into GSTINs will be effected through GSTN after PAN validation; GSTINs and access credentials are communicated to state authorities and taxpayers, with remaining registration fields to be completed by taxpayers on the GSTN portal for state verification. Provisional registration is issued on migration and outstanding data must be furnished within six months or face cancellation. PAN is the primary trigger for automated migration; absent PAN validation, states must obtain PAN from taxpayers.</description>
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      <description>Conversion of existing VAT TINs and Service Tax registration numbers into GSTINs will be effected through GSTN after PAN validation; GSTINs and access credentials are communicated to state authorities and taxpayers, with remaining registration fields to be completed by taxpayers on the GSTN portal for state verification. Provisional registration is issued on migration and outstanding data must be furnished within six months or face cancellation. PAN is the primary trigger for automated migration; absent PAN validation, states must obtain PAN from taxpayers.</description>
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