1) All existing Central Excise and Service Tax assessees will migrate to GST starting January 7, 2017 and will be provided a Provisional ID and Password by the Central Board of Excise and Customs (CBEC) to do so. 2) Provisional IDs will only be issued to assessees with a valid PAN associated with their registration, except in some cases such as if the PAN is invalid or registered with a State Tax authority. 3) Assessees must use the Provisional ID and Password to log on to the GST Common Portal and fill out and submit Form 20 along with supporting documents to complete the migration process.