cbec.gov.in Step by Step Guide for GST Enrolment For Existing Central Excise / Service Tax Assessees : Central Board of Excise & Customs

Organization : Central Board of Excise & Customs
Facility : Step by Step Guide for GST Enrolment for existing Central Excise /Service Tax Assessees
Home Page : http://www.cbec.gov.in/htdocs-cbec/gst/index

Step by Step Guide for GST Enrolment

All existing Central Excise and Service Tax assessees will be migrated to GST starting 7th January 2017.
To migrate to GST, assessees would be provided a Provisional ID and Password by CBEC.
Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration.

Related : CBEC e-Payment of Central Excise & Service Tax through EASIEST : www.statusin.in/5111.html

An assessee may not be provided a Provisional ID in the following cases:
a. The PAN associated with the registration is not valid
b. The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority.
c. There are multiple CE/ST registrations on the same PAN in a State. In this case only 1 Provisional ID would be issued for the 1st registration in the alphatebical order provided any of the above 2 conditions are not met.

** The assessees need to use this Provisional ID and Password to logon to the GST Common Portal (gst.gov.in) where they would be required to fill and submit the Form 20 along with necessary supporting documents.

Subsequent pages provide the Steps to be followed by each assessee to migrate to GST :
Step 1: Logon to ACES portal using the existing ACES User ID and Password
Step 2:Either follow the link to obtain the Provisional ID and Password OR navigate using the Menu
Step 3:Make a note of the Provisional ID and password that is provided.
** In case a Provisional ID is not provided, please refer the Next Step section.
** In case of further doubt please contact the CBEC Helpdesk at either 1800-1200-232 or email at cbecmitra.helpdesk AT icegate.gov.in Once you have obtained the Provisional ID and Password, logon to the GST Common Portal
** gst.gov.in using this ID and Password. The GST Common Portal has made avilable a manual on how to fill the Form-20.

GST Migration FAQ :
Q1. I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee, and wish to enroll in GST. I have business premises and factories in the State of Telangana. Through the ACES portal, I received the Provisional ID and password for the State of Andhra Pradesh, whereas my Principle Place of Business is in Telangana.
A: Assessees situated in the State of “Telangana”, but incorrectly issued Provisional IDs and passwords for “Andhra Pradesh”, have now been issued new Provisional IDs and passwords for “Telangana”.

The previous Provisional IDs and passwords issued for “Andhra Pradesh” have been cancelled, and can no longer be used for migrating to GST. You are requested to get new Provisional IDs and passwords through the ACES portal at aces.gov.in and complete the GST migration process. In case of any difficulties, please contact the CBEC Mitra Helpdesk at cbecmitra.helpdesk AT icegate.gov.in or call at the toll-free number 1800-1200-232.

Q2. I am an existing PAN-based Service Tax (Centralized registration) assessee, and wish to enroll in GST. I have multiple registered business premises in different States (i.e., 5 different States on the same PAN) from where services are provided. I have not received the Provisional IDs and passwords for all the different States (i.e., I have received the Provisional IDs and passwords for two States only).
A: On ACES portal, the Centralized Registration (CR) captures the address details (including State) of the assessee’s registered business premises in a State, as well as, branches or many registered addresses in different States across the country from where services are provided.

** As a policy, these assessees are issued only one Provisional ID and password for each State (across the CR premises and all branches). For example, an assessee having CR number ABCDE1234FSD002 is having business premises in Delhi, and branches in Haryana, Karnataka, Maharashtra and Tamil Nadu. In this case, the assessee is issued five Provisional IDs and passwords, one for each State.

** The CR assessee may also have a factory (under Central Excise or CE registration) or a Service Tax (ST) single premises registration (independent of CR) in the State of Tamil Nadu (registration number ABCDE1234FXM001 or ABCDE1234FSD001). Then a Provisional ID and password for the State of Tamil Nadu will be issued against either the CE or ST registration number mentioned earlier. In this case, the CR assessee will get four Provisional IDs and passwords for the remaining States i.e. Delhi, Haryana, Maharashtra and Karnataka.

Q3. I am an existing taxpayer and wish to enroll in GST. To complete the Provisional Registration process on the GST Common Portal, I need to enter the one-time-password (OTP) in the OTP Verification window. However, I received the OTP on my mobile number, and not on my registered email ID.
A: For further assistance, please contact the GST helpdesk at helpdesk AT gst.gov.in or call at 0124-4688999. To find the answer to your question, you can also refer to the Frequently Asked Questions or FAQs on the GST Common Portal.