1. All the persons registered under the present Tax structure (VAT, Central Excise, Service Tax) shall be migrated automatically to GST on Provisional basis, which is valid for a period of 6 months or extended period as State/Central Govt. may prescribed. 2. Every person to whom provisional Registration as stated above has been granted needs to furnish information as may be called for by proper officer and upon furnishing of same, final registration shall be granted by State/Central Govt. officer as the case may be. 3. Provisional Certificate issued to Existing Tax payer shall be cancel if the person fails to furnish the information as called for. 4. If the taxable person under the present tax system submits application that he is not liable to be registered under GST Act, then the certificate of registration issued on provisional basis shall be deemed to have not been upon cancellation of provisional registration under GST. 5. GOODS AND SERVICES TAX NETWORK (GSTN) 6. Robust information technology network is vital for administration of GST to ensure proper compliance and avoid misuse of input tax credit. Goods and Service Tax Network (GSTN) has been incorporated as a section 25 company (non-profit company) on 23-3-2- 13, owned by government and private players jointly. 7. The Company has been set up primarily to provide IT infrastructure and services to the Central and State Government, tax payers and other stakeholders for implementation of the goods and Services Tax (GST). 8. GSTN has been entrusted with the responsibility of building Indirect Taxation platform for GST to help the taxable persons prepare, file, rectify returns and make payments of indirect tax liabilities. GST will be a one stop solution for all indirect tax requirement, due to which business will be able to manage tax easily. It will become not easier for the taxable persons and government to track the status of returns and payments with the help of GSTN