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GST Migration for Excise and Service Tax assesses to start from 5th and 9th Jan 2017

Bimal Jain 
on 04 January 2017

LinkedIn


In series of events to witness the GST light of the day, 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.  Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields. In this regard, the schedule of the GST enrolment plan (State-wise) was also provided by the Government. GST enrolment schedule has now been revised and the details have been made more precise along with details of the percentage of the assessees submitted/provided details (State-wise) and migrated till date. 

Gist of important changes:

Earlier, the taxpayers registered under the Central Excise and Service Tax, but not registered under State VAT were required to enrol from January 1, 2017, but now enrolment date for the Central Excise assessees and Service Tax assessees have been differently prescribed, which are as under:

Particulars 

Start date 

End date 

Enrolment of taxpayers who are registered under Central Excise Act but not registered under State VAT 

January 5, 2017 

January 31, 2017 

Enrolment of taxpayers who are registered under Service Tax Act* but not registered under State VAT 

January 9, 2017 

January 31, 2017 


*Instead of the Service Tax Act, it should have been written under the Finance Act, 1994.

Earlier, there was a category of "Delta All Registrants (All Groups)", for which enrolment date was February 1, 2017. Now, the same has been replaced with specific category of "new registration under VAT/Service Tax/Central Excise after August, 2016", in the following manner:

Particulars 

Start date 

End date 

New registration under VAT/Service Tax/Central Excise after August 2016 

February 1, 2017 

March 20, 2017 


Also, the percentage of assessees migrated till date (State-wise) has also been provided which shows highest GST enrolment in the state of Gujarat (i.e. 78.36%). 

GST enrolment schedule:  The revised schedule of the enrolment activation drive for States is given below for ease reference: 

State 

Start Date 

End Date 

% Enrolled 

Puducherry 

08-11-2016 

07-12-2016 

41.02% 

Sikkim 

08-11-2016 

07-12-2016 

43.27% 

Maharashtra 

14-11-2016 

07-12-2016 

41.54% 

Goa 

14-11-2016 

07-12-2016 

46.40% 

Daman and Diu 

14-11-2016 

07-12-2016 

42.63% 

Dadra and Nagar Haveli 

14-11-2016 

07-12-2016 

24.96% 

Chhattisgarh 

14-11-2016 

07-12-2016 

74.49% 

Gujarat 

15-11-2016 

07-12-2016 

78.36% 

Odisha 

30-11-2016 

15-12-2016 

24.85% 

Jharkhand 

30-11-2016 

15-12-2016 

56.29% 

Bihar 

30-11-2016 

15-12-2016 

48.79% 

West Bengal 

30-11-2016 

15-12-2016 

60.58% 

Madhya Pradesh 

30-11-2016 

15-12-2016 

76.87% 

Assam 

30-11-2016 

15-12-2016 

2.14% 

Tripura 

30-11-2016 

15-12-2016 

12.63% 

Meghalaya 

30-11-2016 

15-12-2016 

9.36% 

Nagaland 

30-11-2016 

15-12-2016 

15.50% 

Arunachal Pradesh 

30-11-2016 

15-12-2016 

4.17% 

Mizoram 

30-11-2016 

15-12-2016 

28.76% 

Manipur 

30-11-2016 

15-12-2016 

7.88% 

Uttar Pradesh 

16-12-2016 

31-12-2016 

18.17% 

Jammu & Kashmir 

16-12-2016 

31-12-2016 

0.00% 

Delhi 

16-12-2016 

31-12-2016 

45.3% 

Chandigarh 

16-12-2016 

31-12-2016 

53.13% 

Haryana 

16-12-2016 

31-12-2016 

29.10% 

Punjab 

16-12-2016 

31-12-2016 

29.97% 

Uttarakhand 

16-12-2016 

31-12-2016 

12.54% 

Himachal Pradesh 

16-12-2016 

31-12-2016 

41.14% 

Rajasthan 

16-12-2016 

31-12-2016 

67.13% 

Kerala 

01-01-2017 

15-01-2017 

0.73% 

Tamilnadu 

01-01-2017 

15-01-2017 

0.44% 

Karnataka 

01-01-2017 

15-01-2017 

1.19% 

Telangana 

01-01-2017 

15-01-2017 

1.04% 

Andhra Pradesh 

01-01-2017 

15-01-2017 

1.86% 

Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT 

05-01-2017 

31-01-2017 

Not Yet Started 

Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT 

09-01-2017 

31-01-2017 

Not Yet Started 

New registration under VAT/Service Tax/Central Excise after August 2016 

01-02-2017 

20-03-2017 

Not Yet Started 


Source: https://www.gst.gov.in/enrolplan ​​​​​​​

8th GST Council meeting begins today: The Council will meet representatives of six crucial sectors

The GST Council has begun its crucial two-day meeting today in New Delhi, as it looks to find a middle path on sharing of administrative powers between the Centre and the States that is acceptable to both sides. The meeting will also look to finalize the Integrated GST bill. A consensus will help the Centre to table the supporting legislations in the budget session of the Parliament beginning later this month. 

In its two day meeting, the GST Council will also meet representatives of six crucial sectors, including IT, telecom, banking and insurance, to assess the implementation hurdles under the new GST regime. A presentation will also be made by sector representatives of civil aviation and railways. 

Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us.


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