02/02/2017
GOVERNMENT OF INDIA
MINISTRY OF FINANCE / DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
Tel.: +91-11-23092628 Fax: +91-11-23092346
F.No.IV(33)16/2016 –Systems
Dated the 6th January, 2017
My dear Colleague
Sub: Migration of existing Central Excise/Service Tax Assessees to
GST-reg
As you are aware, the draft Model GST Laws and Rules have been placed in the
public domain and CBEC is making all efforts for smooth implementation of GST
by 1st April, 2017. One of the priority tasks in this regard is the migration
of existing CENTRAL EXCISE/SERVICE TAX Assessees to GST.
2.As per Sec 166 of the draft CGST Act read with
relevant rules, every Central Excise / Service Tax assessec having a valid PAN
shall be granted registration under GST regime on a provisional basis. For such
assessees, GSTN shall generate provisional IDs and communicate the same to the
assessees through CBEC for migration to the GST regime. The Directorate General
of Systems, CBEC has made necessary arrangement of communicating the provisional
IDs along with passwords to the respective assessees in a secured manner
through the ACES portal (aces.gov.in). The entire procedure is described
in the Guidance note to Departmental officers at Annexure A to
this letter.
3. Awareness campaigns / outreach programmes such as seminars
and workshops may be arranged for taxpayers to facilitate this exercise.
Details, including photographs, of such seminars/workshops may be uploaded in
the CBEC’s INTRANET PORTAL-ANTARANG (https://icegate.gov.in) by
the Zonal Chief Commissioners on a daily basis. A separate TAB (titled: MIGRATION
TO CST) is being created in ANTARANG to enable Chief Commissioners to
upload the details of Seminars/Workshops. Nodal officers may be appointed at
the Zonal/ Commissionerate/ Divisional level to assist the assessees in the
migration process. A communication to taxpayers is also enclosed(Annexure B)
which may be shared to them at your level.
4. I would urge that you bestow your personal attention on this
very important task and suitably guide the jurisdictional assessees to migrate
to GST well in time. Your personal involvement and monitoring would enable
seamless migration of existing Central Excise/Service Tax assessees to GST by
end of January, 2017.
With best wisher
ANNEXURE A – GUIDANCE NOTE FOR DEPT. OFFICERS
Procedure of migration of existing Central
Excise and Service tax assessees to GST
The roll out of Goods and Services Tax (GST) is scheduled from
01.04.2017. The taxes of Central Excise and Service Tax would be subsumed in
the GST. So a current Central Excise/ Service Tax taxpayer would need to
migrate to GST, provided the taxpayer has not initiated such
action as a VAT/Luxury Tax/Entry Tax/Entertainment Tax assesse under STATE
COMMERCIAL TAX Dept.
(2) Legal provisions for migration to GST: Section 166 of the Draft Model GST Law- 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 prescribed
Rule 14 of the Draft GST Registration Rules:
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 Identification Number (GSTIN)
therein, shall be made available on the Common Portal.
(3) A schematic representation of the
migration process is given below:
(4) In order to migrate to GST, DG
Systems has shared registration details for Central Excise and Service Tax
assessees with GSTN for issue of provisional ID and password. The ID and
password would be available to assessees individually by logging into ACES
portal (www.aces.gov.in). This is to ensure the
confidentiality of the log in details. The assessee may periodically log in to
see their status.
(5) After the issue of the provisional
ID and password, assessees will haveto log into GSTN portal (gst.gov.in) to
fill up the required details and upload the supporting documents. After
providing the requisite details, a ARN (Application Reference Number) would be
communicated to the assessee by GSTN. Once an assessee has the ARN, she would
migrate to GST on the scheduled GST roll out date with issue of Provisional Certificate.
(6) The details filled up by assessee
(including VAT assessees) would be made available to jurisdictional officers
via ACES (or through new CBEC-GST portal under development) for next steps as
per the legal position.
(7) In case the
Central Excise or Service Tax registration does not have a valid income tax
PAN number, the astessae needs to obtain the PAN number and update the registration
detai Is on to ACES portal before assessee can be migrated to GST.
Further since in GST regime, one unique
registration for a single PAN + State would be issued, the existing assessees
would be given one provisional ID per State where place of business is
registered in current CE and ST registrations. The remaining registrations in a
State could be added as additional place of business in the details filled at
the GSTN portal.
(8) In case the assessee is also
registered with State Commercial Tax Dept (STATE VAT/ 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 this Guidance Note by such
assesse as a Central Excise/Service Tax assessee
(9) Dept officers are required to
suitably guide the jurisdictional assessees to migrate to GST in time. Local
seminars and workshops may be arranged for taxpayers to facilitate the process.
(10). More details regarding migration
are available on www.cbec.gov.in or www.aces.gov.in In
case of any difficulty or query, assessees may contact the following helpdesk
numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
Assessees can also email at cbecmitra.helpdes@icegate.gov.in.
ANNEXURE B
Communication to the
Central Excise/Service Tax Taxpayers on migration to GST
Dear Central Excise/Service Tax
Taxpayers,
Greetings from Central Board of Excise
and Customs (CBEC). We thank you for your duty/tax payments which have
contributed to Nation building.
As you are aware, roll out of Goods and
Services Tax (GST) is scheduled from 01.04.2017. The taxes of Central Excise
and Service Tax would be subsumed in the GST. So as a Central Excise/Service
tax taxpayer you need to take certain action to migrate to the GST regime.
In case you are also registered with
State Commercial Tax dept (VAT/Luxury Tax/Entry Tax/Entertainment Tax), you may
have already initiated this process of migration and no further
action suggested below would be applicable to you.
A schematic representation of the
migration process is given below:
In order to migrate to GST, you need to
have a provisional ID and password. These details you can obtain by logging
into ACES portal (www.aces.gov.in). These details are being
obtained from GSTN and you may periodically log in to see your status.
You are required to use the provisional
ID and password to log into GSTN portal (www.gst.gov.in) to
fill up the required details and upload the supporting documents. After you
provide the requisite details, an ARN (Application Reference Number) would be
communicated to you by GSTN. Once you have the ARN, you would migrate to GST on
the scheduled GST roll out date with issue of Provisional Certificate.
Please note: In case
your Central Excise or Service Tax registration does not have a valid Income
Tax PAN number, you need to obtain the PAN number and update your registration details
on to ACES portal before you can be migrated to GST.
You may visit www.cbec.gov.in or www.aces.gov.in to
know more about the process of migration to GST.
In case of any difficulty or query,
please contact your jurisdictional Central Excise/Service Tax officers or call
the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
You can also send us mail at cbecmitra.helpdes@icegate.gov.in.
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vijay rai
ACCOUNTS AND TAX CONSULTANTS
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