The last date of GST migration for VAT/Service Tax extended from 31st March, 2017 to 30th April, 2017. This was done due to the fact that the large number of existing assessee registered under Service tax and VAT are still not migrated. Hence, additional time is given by the government to complete and speed up migration process. All the existing assessee registered under Central Excise law, VAT law, Services tax, luxury tax etc are required to migrate the GST law.