“MIGRATION TO GST” – Assistance for transition
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 10-1-2017
Dear Professional Colleague,
“MIGRATION TO GST” – Assistance for transition
Enrolment of existing registrants in indirect taxes was made open for the assessees presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016. On the same day, GST System Portal 'www.gst.gov.in' (“GSTN Portal”) was launched by the Government of India. Since then, the migration process is going on full swing in different States as per the enrolment schedule provided by the GSTN (as amended).
As an endeavour to see early light of GST, the Central Board of Excise and Customs (“the CBEC”), has created a separate tab, titled: MIGRATION TO GST, on the CBEC website: www.cbec.gov.in. The new tab contains 5 documents/letters, marking migration of existing Central Excise/ Service tax assesses to GST, as one of the prior
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/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 the Guidance Note by such assessee as a Central Excise/Service Tax assessee.
* In order to migrate to GST, an assessee needs to have a provisional ID and password. These details can be obtained by logging into ACES portal (www.aces.gov.in) and also being obtained from GSTN and assessee may periodically log in to see their status.
* Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration.
* 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 his registration details on to ACES portal before he can be migrated to GST.
* An assessee may not be provided a Provisional ID in the following cases:
* The PAN associated with the registration is not valid.
* The PAN is registe
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CBEC Helpdesk at either 1800-1200-232 or email at cbecmitra.helpdesk@icegate.gov.in
Release of GST Book (3rd Edition) titled "GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)"
We are pleased to announce release of our Handbook on Goods and Services Tax, titled, "GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)” [3rd Edition].
This Guide to Revised Model GST Law, containing gist of all the provisions of the Model GST Law and the Draft Rules, at one place, will definitely be a building block for smooth sailing towards GST.
KEY FEATURES OF THE BOOK
* Highlights of changes in Revised Model GST Law for easy understanding
* Constitutional Amendments and likely date of GST implementation
* GST – Need & Necessity, Overview and Model for India
* Discussion/analysis on Revised Model GST Law along with its comparison with First Model GST Law
* Analysis of me
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