CBEC’s User Guide for Excise/ Service Tax Migration to GST

User’s Guide for Excise/ Service Tax Migration to GST by CBEC

In view of CBEC’s revised plan of migration of all service tax/ excise assessees from 7 Jan. 2017 onwards, a User’s Guide for Migration to GST has been prepared by the CBEC, on the following lines:

User’s Guide for Migration to GST (Existing Service Tax/ Excise 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 case i) The PAN associated with the registration is not valid; ii) The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority; or iii) There are multiple CE/ST registrations on the same PAN in a State. In such a case only 1 Provisional ID would be issued for the 1st registration in the alphatebical order provided any of the above 2 conditions are not met.

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.

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

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 [email protected]

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.

CBEC’s Communication to Excise/ Service Taxpayers regarding migration to GST

In order to migrate to GST, you need to have a provisional ID and password. These details you can obtain by logging into ACES portal (www.aces.gov.in). These details are being obtained from GSTN and you may periodically log in to see your status.

You are required to use the provisional ID and password to log into GSTN portal (www.gst.gov.in) to fill up the required details and upload the supporting documents. After you provide the requisite details, an ARN (Application Reference Number) would be communicated to you by GSTN. Once you have the ARN, you would migrate to GST on the scheduled GST roll out date with issue of Provisional Certificate.

Please 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.

In case of any difficulty or query, please contact your jurisdictional Central Excise/Service Tax officers or contact the helpdesk (CBEC: 1800-1200-232. GSTN: 0124-4688999 Email: [email protected]).

CBEC’s Guidelines for Dept Officers regarding migration to GST

In order to migrate to GST, DG Systems has shared registration details for Central Excise and Service Tax assessees with GSTN for issue of provisional ID and password. The ID and password would be available to assessees individually by logging into ACES portal (www.aces.gov.in). This is to ensure the confidentiality of the log in details. The assessee may periodically log in to see their status.

After the issue of the provisional ID and password, assessees will have to log into GSTN portal (www.gst.gov.in) to fill up the required details and upload the supporting documents. After providing the requisite details, a ARN (Application Reference Number) would be communicated to the assessee by GSTN. Once an assessee has the ARN, she would migrate to GST on the scheduled GST roll out date with issue of Provisional Certificate.

The details filled up by assessee (including VAT assessees) would be made available to jurisdictional officers via ACES (or through new CBEC-GST portal under development) for next steps as per the legal position.

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 the registration details on to ACES portal before assessee 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 assessee is 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 assessee as a Central Excise/Service Tax assessee

Dept officers are required to suitably guide the jurisdictional assessees to migrate to GST in time. Local seminars and workshops may be arranged for taxpayers to facilitate the process.

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