Transition of persons registered under excise, State Vat or service tax :
Taxable Persons who are paying service tax, State Vat or Central Excise are required to migrate to GST.
They will get temporary PAN based registration number. Final registration will be granted after submitting necessary information and papers – section 139 of CGST Act.
Most of the existing taxable persons have already migrated to GST Registration, even if GST Law is not yet made effective.
See procedure in the chapter ‘Basic Procedures in GST’.