Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax Assessees All existing Central Excise and Service Tax ...
Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax Assessees
All existing Central Excise and Service Tax assessees will be migrated to GST starting 7th January 2017. To migrate to GST, assessees would be provided a Provisional ID and Password by CBEC.
Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration. An assessee may not be provided a Provisional ID in the following cases:
- a. The PAN associated with the registration is not valid
- b. The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority.
- c. 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 1st registration in the alphabetical order provided any of the above 2 conditions are not met.
- Important Points to Note
- In case your Central Excise or Service Tax registration does not have a valid Income Tax PAN number, you need to obtain the PAN number and update your registration details on to ACES portal before you can be migrated to GST.
- Further 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.
- In case the you are also registered with State Commercial Tax Dept (STATE VAT/ Luxury Tax/ Entry Tax/ Entertainment Tax) and has already initiated this process of migration, then no further action is required to be taken in terms of this Guidance Note by such assesse as a Central Excise/Service Tax assessee
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. Subsequent pages provide the Steps to be followed by each assessee to migrate to GST.
Step 1: Logon to ACES portal using the existing ACES User ID and Password
Step 2:Either follow the link to obtain the Provisional ID and Password OR navigate using the Menu Follow this Link Use this Menu to obtain Provisional ID Step
3:Make a note of the Provisional ID and password that is provided. In case a Provisional ID is not provided, please refer the Next Step section. In case of further doubt please contact the CBEC Helpdesk at either 1800-1200-232 or email at firstname.lastname@example.org
Once you have obtained the Provisional ID and Password, logon to the GST Common Portal (https://www.gst.gov.in) using this ID and Password.
The GST Common Portal has made available a manual on how to fill the Form-20. It is available on www.gst.gov.in.
Legal provisions for migration to GST:
Legal provisions for migration to GST:
- Section 166 of the Draft Model GST Law- Migration of existing taxpayers to GST:
- (1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed
- Rule 14 of the Draft GST Registration Rules: Migration of persons registered under Earlier Law
- (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal.