Approach for selection of Registrations for issuance of Provisional IDs Overview
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.
\nSince 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case there are multiple registrations for the same 'State' and 'PAN' combination, then the first registration in the alphabetical order would be granted the Provisional ID. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in Non-Centralized registrations. In this case, 10 (15 – 5) provisional IDs would be issued. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Approach for selection of Registrations for issuance of Provisional IDs Overview GSTDated:- 25-1-2017CBEC 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 … Continue reading “Approach for selection of Registrations for issuance of Provisional IDs Overview”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2138","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2138"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2138\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIn 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.
\nAdditionally, 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 w<\/p>\n
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\nOnce the list of registrations in ST to be issued Provisional 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.
\nSummary:
\n1. Provisional IDs would be issued only for PAN based registrations.
\n2. 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.
\n3. For CE registrations, the order of selection is 'XM', 'EM', 'XD', 'ED' and 'EI'
\n4. For ST registrations, the order for Non-Centralized is 'SD', 'ST' and 'SE'.
\n5. Only those ST registrations wou<\/p>\n
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