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    <title>HOW TO MIGRATE INTO GST GOODS AND SERVICE TAX) REGIME</title>
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    <description>Migration to GST uses a provisionally issued GST Identification Number (Provisional ID) to enroll on the GST common portal. Taxpayers must verify contact details via OTPs, create portal credentials, complete an enrolment form providing business, promoter/authorized signatory, principal place of business, goods/services and bank account details, upload prescribed documents in specified formats and sizes, and submit the application digitally signed (DSC or Aadhaar e sign where eligible) for state verification and final registration.</description>
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