Government guidelines to department officers about migration of existing tax payers to GST
The Government of India has issued circulars and notifications to concerned departments and public about migration of existing tax payers to GST. The extract of guidelines issued to government to migrate existing tax payers details to GST is given under:
Click here to download details in pdf format:
DIRECTORATE GENERAL OF SYSTEMS, CBEC
ANNEXURE A – GUIDANCE NOTE FOR DEPT. OFFICERS
Procedure of migration of existing Central Excise and Service tax assesses to GST
The roll out of Goods and Services Tax (GST) is scheduled from 01.04.2017. The taxes of
Central Excise and Service Tax would be subsumed in the GST. So a current Central Excise/
Service Tax taxpayer would need to migrate to GST, provided the taxpayer has not initiated
such action as a VAT/Luxury Tax/Entry Tax/Entertainment Tax assesse under STATE
COMMERCIAL TAX Dept.
(2) 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.
(3) A schematic representation of the migration process is given below:
(4) In order to migrate to GST, DG Systems has shared registration details for Central Excise
and Service Tax assesses with GSTN for issue of provisional ID and password. The ID and
DIRECTORATE GENERAL OF SYSTEMS, CBEC
password would be available to assesses individually by logging into ACES portal
(www.aces.gov.in). This is to ensure the confidentiality of the log in details. The assesse
may periodically log in to see their status.
(5) After the issue of the provisional ID and password, assesses 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 assesse by GSTN. Once an assesse has the ARN, she would migrate
to GST on the scheduled GST roll out date with issue of Provisional Certificate.
(6) The details filled up by assesse (including VAT assesses) 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.
(7) In case the Central Excise or Service Tax registration does not have a valid income
tax PAN number, the assesse needs to obtain the PAN number and update the
registration details on to ACES portal before assesse can be migrated to GST.
Further since in GST regime, one unique registration for a single PAN + State would be
issued, the existing assesses 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.
(8) In case the assesse 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 assesse as a Central Excise/Service Tax assesse
(9) Dept. officers are required to suitably guide the jurisdictional assesses to migrate to GST
in time. Local seminars and workshops may be arranged for taxpayers to facilitate the
process.
(10). More details regarding migration are available on www.cbec.gov.in or www.aces.gov.in
In case of any difficulty or query, assesses may contact the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
Assesses can also email at cbecmitra.helpdesk@icegate.gov.in.
DIRECTORATE GENERAL OF SYSTEMS, CBEC
ANNEXURE B
Communication to the Central Excise/Service Tax Taxpayers on migration to GST
Dear Central Excise/Service Tax Taxpayers,
Greetings from Central Board of Excise and Customs (CBEC). We thank you for your
duty/tax payments which have contributed to Nation building.
As you are aware, roll out of Goods and Services Tax (GST) is scheduled from 01.04.2017.
The taxes of Central Excise and Service Tax would be subsumed in the GST. So as a Central
Excise/Service tax taxpayer you need to take certain action to migrate to the GST regime.
In case you are also registered with State Commercial Tax dept. (VAT/Luxury Tax/Entry
Tax/Entertainment Tax), you may have already initiated this process of migration and no
further action suggested below would be applicable to you.
A schematic representation of the migration process is given below:
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.
DIRECTORATE GENERAL OF SYSTEMS, CBEC
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.
You may visit www.cbec.gov.in or www.aces.gov.in to know more about the process of
migration to GST.
In case of any difficulty or query, please contact your jurisdictional Central Excise/Service
Tax officers or call the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
You can also send us mail at cbecmitra.helpdesk@icegate.gov.in.
We in CBEC would like to assure you of the appropriate guidance and assistance in your
smooth migration to GST and awaiting prompt action from your side.
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