Migration Of Central Excise & Service Tax Assessee to GST

In this post, we are talking about Migration Of Central Excise & Service Tax Assessee to GST.

Details about Provisional ID: 

  1. Provisional IDs would be issued only for PAN based registrations.
  2. Since 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’ .
    • In case the assessee wishes to enroll in GST for the other 9 registrations as well, the details regarding the other registrations (address of premise) may be included as ‘Additional Place of Business’ (same applies to ST registrations also).
  3. 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 whereas in case where the ‘State’ for ‘Head Office’ and ‘Business Premise’ is same, only one Provisional ID would be issued.
  4. Once 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.

The process for GST enrollment: 

In the next part of the post, each step of the process is explained in detail.

Before proceeding with GST registration, first ensure your contact details i.e, mobile number and email ID are entered correctly. This is done in your CBEC login screen.

Obtain the credentials for GSTN enrollment under “reg” menu.

Note on login credentials:

  • In some cases, your login credentials may have been shared through State VAT authorities.
  • If you have completed the enrolment process using these credentials, you do not need to repeat the process
  • In some cases, your ID and Password may still be awaited from GSTN.
  • For assistance, contact CBEC MITRA

 Obtaining credentials for GSTN enrollment:

Provisional id already issued  by VAT Authorities:

That completes the steps for obtaining provisional ID.

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