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    <title>Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax Assessees</title>
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    <description>CBEC will issue Provisional ID and provisional password to Central Excise and Service Tax assessees with a valid PAN for migration to GST; provisional credentials are withheld if the PAN is invalid, already linked to a State tax authority&#039;s provisional ID, or where multiple registrations exist on the same PAN (only one Provisional ID issued in alphabetical order). Assessees must use the Provisional ID and password to log into the GST common portal and complete enrolment by submitting Form 20 with supporting documents.</description>
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