Existing regd assessee with VAT/excise/service tax need not to apply for registration under GST. Only those who are new will apply. GST registration no will be allotted on PAN base. Dealer having turnover upto 20 lakh annually will be out from the GST ambit. Assessee upto 1.5 crores annually will be assessed by State and above by Central

@gnverma.. But there might be a provision according to which even existing assesse would have to fulfill the requirements for process of registration

Registrations of existing assessees would be migrated to GSTN on provisional basis. The provisional registration would be valid for six months. Every such assessee is required to fill up form GST REG 20, "Application for Enrollment of Existing Taxpayer". Once this is uploaded the enrollment under GST would be complete.