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    <title>“MIGRATION TO GST” – Assistance for transition</title>
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    <description>Migration to GST requires existing Central Excise and Service Tax registrants to obtain a provisional ID and password (linked to a valid PAN), use them to access the GST Common Portal, and complete the enrolment form with required supporting documents. Provisional IDs will not be issued where the PAN is invalid, already used via a State authority, or where multiple registrations exist on the same PAN in a State (one provisional ID issued alphabetically). One unique GST registration will be issued per PAN per State; other registrations are to be added as additional places of business.</description>
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