Migration of Existing Central Excise/Service Tax Assessees to GST

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. 2. As per Section 166 of the CGST Act, all the existing Central Excise and Service Tax assessees having a valid PAN shall be granted registration under GST regime on provisional basis. The detailed guidelines....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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: CBEC Identifies req....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ine verification Document 2 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 ....