Goods and Services Tax – GST – Dated:- 25-1-2017 – CBEC has started the process of migrating the existing Central Excise (CE) and Service Tax (ST) registrations to GST and issue Provisional IDs to them. As a mandatory requirement, only PAN based registrations would be issued Provisional ID. It is therefore, advised that all Assessees having non-PAN based registrations, get their registrations converted to PAN based to obtain Provisional IDs. Since GST registration will be based on PAN and State, only one Provisional ID will be issued to a given PAN for a given state, irrespective of the number of registration on that PAN in that state. For Ex – PAN XXXXX1111X has 10 CE registrations in the state Maharashtra from XXXXX1111XXM001 to XXXXX1111XXM010 . In such cases only one Provisional ID will be issued to the registration XXXXX1111XXM001 (first registration when sorted alphabetically). In case the assessee wishes to enroll in GST for the other 9 registrations as well, the details regard
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tion in the alphabetical order would be granted the Provisional ID. In Step 2, all registrations belonging to EM category would be selected for issuance of Provisional IDs. In this step, only those registrations would be issued a provisional ID where the combination of State and PAN is not already occurring in Provisional IDs issued in Step 1. Similarly for step 3 XD registrations would be selected and Provisional ID issued to only those registrations where the combination of State and PAN is not already occurring in Step 1 and Step 2. Similarly step 4 and 5 would be executed. Additionally, Each CE registration contains 2 addresses – one for the Head Office and another for the Business Premise. For a given CE registration, if the State for the Head Office and Business Premise is different, then the registration will be eligible for issuance of 2 provisional IDs whereas in case where the State for Head Office and Business Premise is same, only one Provisional ID would be issued. ST Regi
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IDs is selected (including both Centralized and Non-Centralized), this would be checked with the list of registrations selected for Provisional IDs for CE. All ST registrations where the combination of State and PAN is same as that used in any of the CE registrations already selected would be removed from the list and would not be issued any Provisional ID. Summary: 1. Provisional IDs would be issued only for PAN based registrations. 2. Only one Provisional ID would be issued for multiple registrations where the combination of State and PAN is same and it would be for the first registration selected in the alphabetical order. 3. For CE registrations, the order of selection is XM , EM , XD , ED and EI 4. For ST registrations, the order for Non-Centralized is SD , ST and SE . 5. Only those ST registrations would be issued Provisional ID where the State and PAN combination is not occurring in selected CE registrations. Assistance Required: For any assistance required or complaints relate
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