Guidelines to existing Tax payers on migration to GST
The extract of government information on guidelines to existing VAT,SERVICE TAX and CENTRAL EXCISE tax payers for migration to GST is given below:
Click here to download in pdf format:
Step by Step Guide for GST Enrolment for existing Central Excise /
Service Tax Assesses
All existing Central Excise and Service Tax assesses will be migrated to GST starting 7th January
2017. To migrate to GST, assesses would be provided a Provisional ID and Password by CBEC.
Provisional IDs would be issued to only those assesses who have a valid PAN associated with their
registration. An assesse 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.
The assesses 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 assesse 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
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
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