Migration to GST - Assistance for transition

Enrolment of existing registrants in indirect taxes was made open for the assessees presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016. On the same day, GST System Portal www.gst.gov.in ("GSTN Portal") was launched by the Government of India. Since then, the migration process is going on full swing in different States as per the enrolment schedule provided by the GSTN (as amended).

As an endeavour to see early light of GST, the Central Board of Excise and Customs (“the CBEC”), has created a separate tab, titled: MIGRATION TO GST, on the CBEC website: www.cbec.gov.in. The new tab contains 5 documents/letters, marking migration of existing Central Excise/ Service tax assesses to GST, as one of the priority tasks. In this regard, following documents are uploaded on the CBEC website:

Communication to the Central Excise/Service Tax Taxpayers on migration to GST

Guidance note for Dept. Officers, containing Procedure of migration of existing Central Excise and Service tax assessees to GST

D.O. Letter of Member IT DT 6.1.17, containing the following:

Step by Step user Guide for GST Enrolment for existing Central Excise/ Service Tax Assessees

Gist of the important points in the mentioned documents is given hereunder for easy digest:

  • The roll out of GST is scheduled from April 1, 2017. The taxes of Central Excise and Service Tax would be subsumed in the GST.
  • All existing Central Excise and Service Tax assessees will be migrated to GST starting January 7, 2017.
  • also registered with State Commercial Tax Dept. (State VAT/Luxury Tax/ Entry Tax/ Entertainment Tax) and has already initiated this process In case the assessee is .ofmigration, then no further action is required to be taken in terms of the Guidance Note by such assessee as a Central Excise/Service Tax assessee
  • In order to migrate to GST, an assessee needs to have a provisional ID and password. These details can be obtained by logging into ACES portal (www.aces.gov.in) and also being obtained from GSTN and assessee may periodically log in to see their status.
  • Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration.
  • In case the Central Excise or Service Tax registration does not have a valid Income Tax PAN number, the assessee needs to obtain the PAN number and update his registration details on to ACES portal before he can be migrated to GST.

An assessee may not be provided a Provisional ID in the following cases:

  • The PAN associated with the registration is not valid.
  • The PAN is registered with State Tax authority and Provisional ID has been supplied by the said State Tax authority.
  • There are multiple CE/ST registrations on the same PAN in a State. In this case only 1 Provisional ID would be issued for the 1stregistration in the alphabetical order provided any of the above 2 conditions are not met.
  • Since in GST regime, one unique registration for a single PAN + State would be issued, the existing assessees would be given one provisional ID per State where place of business is registered in current CE and ST registrations. The remaining registrations in a State could be added as additional place of business in the details filled at the GSTN portal.
  • The assessees need to use this Provisional ID and Password to logon to the GST Common Portal (https://www.gst.gov.in) where they would be required to fill and submit the Form 20 along with necessary supporting documents.
  • In case of further doubt or in case a Provisional ID is not provided, please contact the CBEC Helpdesk at either 1800-1200-232 or email at cbecmitra.helpdesk@icegate.gov.in

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Bimal Jain 
on 09 January 2017
Published in GST
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