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. An assessee may not be provided a Provisional ID in the following cases:
- The PAN associated with the registration is not valid
- The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority.
- 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 (https://www.gst.gov.in) where they would be required to fill and submit the Form 20 along with necessary supporting documents.
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 firstname.lastname@example.org
Once you have obtained the Provisional ID and Password, logon to the GST Common Portal (https://www.gst.gov.in) using this ID and Password.
The GST Common Portal has made available a manual on how to fill the Form-20. It is available on www.gst.gov.in.
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