Registration migration under GST. For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. This username is a provisional I’d.
1. First 2 digits reflect state code
2. Next 10 digits are your PAN
3. Next digit represents entity number of the same PAN holder in a state
4. Next two digits are default numbers for tax authorities internal purposes.
As per the draft GST Law, every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day.