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    <title>Migration of Existing Central Excise/Service Tax Assessees to GST</title>
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    <description>CBEC will extract taxpayer information and GSTN will generate a provisional ID and password delivered via ACES; assessees must use these credentials to access the GSTN portal, verify non-editable fields, submit Form GST REG-20, upload supporting documents, obtain an ARN and provisional certificate, and upon tax-authority verification receive a GSTIN (Form 6) and status change from &quot;MIGRATED&quot; to &quot;ACTIVE&quot;. Assessees lacking a valid PAN must update ACES before migration.</description>
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