Migration is the process of issuance of provisional GSTIN to existing taxpayers registered under Central Excise and/or Service Tax before the date of implementation of GST (1/7/2017) to enable smooth transition to GST.
All existing taxpayers registered under Central Excise or Service Tax will receive provisional credentials in ACES portal. These credentials can be used to login to www.gst.gov.in. Upon verification of mobile number and email address, taxpayers may submit an enrollment form. After verification of the enrollment form, the provisional GSTIN will be finalized.