Migration of existing Central Excise/Service Tax Assessees to GST
GST
Dated:- 7-1-2017
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
F.No.IV(33)16/2016-Systems
Tel. : +91-11-23092628 Fax : +91-11-23092346
Dated the 6th January, 2017
Sub: reg.
As you are aware, the draft Model GST Laws and Rules have been placed in the public domain and CBEC is making all efforts for smooth implementation of GST by 1 st April, 2017. One of the priority tasks in this regard is the migration of existing CENTRAL EXCISE/SERVICE TAX Assessees to GST.
2. As per Sec 166 of the draft CGST Act read with relevant rules, every Central Excise / Service Tax assessee having a valid PAN shall be granted registration under GST regime on a provisional basis. For such assesses, GSTN shall generate provisional IDs and communicate the same to the assesses through CBEC for migration to the GST regime. The Director
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ich may be shared to them at your level.
4. I would urge that you bestow your personal attention on this very important task and suitably guide the jurisdictional assessees to migrate to GST well in time. Your personal involvement and monitoring would enable seamless migration of existing Central Excise/Service Tax assessees to GST by end of January, 2017.
With best wishes,
Yours Sincerely
(S. Ramesh)
ANNEXURE A – GUIDANCE NOTE FOR DEPT. OFFICERS
Procedure of migration of existing Central Excise and Service tax assessees 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
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sword 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.
(5) After the issue of the provisional ID and password, assessees will haveto 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.
(6) 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.
(7) In case the Central Excise or Service Tax registration does not have a valid income tax PAN number, the assessee needs to
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re details regarding migration are available on www.cbec.gov.in or www.aces.gov.in
In case of any difficulty or query, assessees may contact the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
Assessees can also email at cbecmitra.helpdesk@icegate.gov.in.
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 migr
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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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Document 1
HEG No Location Code State Name Business Nam
GSTN generates
Provisional ID
and Password
GSTN generates ARN number. Assessee:
status marked as MIGRATED. To be marked
ACTIVE on appointed day,
Provisional ID
certificate issued to
Assesser
Assessee data sent to Tax
Authority for verification
Post Approval, GSTIN is
issued (Form 6)
Document 2
HEG No Location Code State Name Business Nam
GSTN generates
Pr
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