CBEC GST Migration Help (PPT for taxpayers on Migration)
GST
Dated:- 13-1-2017
CBEC GST Migration Help (PPT for taxpayers on Migration)
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Document 1
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www.cbec.gov.in www.aces.gov.in CENTRAL BOARD OF EXCISE & CUSTOMS GST Migration: Workflow
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Obtaining credentials Step 4: Enter valid email address and mobile number 10
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Obtaining credentials Step 5: Verify email and mobile number using OTP 11
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Obtaining credentials Step 6: Select Username and Password for subsequent Login 12
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Obtaining credentials Step 7: Answer security questions to help with password reset 13
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Obtaining credentials Step 8: Answer security questions to help with password reset 14
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Obtaining credentials Step 9: Login using your newly created ID and Password 15
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Obtaining credentials Step 10: Complete the enrollment form, upload documents 16
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Obtaining credentials Step 11: Verify
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dress proof (for each) PDF/JPEG(1MB) BANK ACCOUNTS Statement/First page (for each) PDF/JPEG(1MB)
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GSTN Enrollment Process Taxpayer obtains GSTN login id and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer receives provisional GSTIN on appointed date 2
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GSTN Portal Help 20 For any assistance with GSTN Common Portal, contact GSTN helpdesk: 0124-4688999 helpdesk@gst.gov.in http://tutorial.gst.gov.in
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GSTN Enrollment Process Taxpayer obtains GSTN login id and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer obtains provisional GSTIN on appointed date 21
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Relevant provision of Model GST Law Sec 166. 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 prescrib
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ion (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 23. (7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribed: PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in this behalf, he shall be liable to pay tax under section 8. 22
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Relevant provision of Draft Registration Rules Rule 14. 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 Identificatio
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ished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG- 22: Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration. 23
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Obtaining credentials Login to aces.gov.in to view your GSTN Provisional ID and Password 3
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Obtaining credentials 4 Your ID and Password will appear here
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Note on Login Credentials
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