D.O. Letter of Member IT Dated 06.01.2017
ANNEXURE A – GUIDANCE NOTE FOR DEPT. OFFICERS
Procedure of migration of existing Central Excise and Service tax assesses 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
(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. (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
DIRECTORATE GENERAL OF SYSTEMS, CBEC
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 (www.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 assessee needs to obtain the PAN number and update the
registration details on to ACES portal before assessee can be migrated to GST.
- Regarding migration of existing Central Excise/Service Tax Assessees to GST
- Guidance Note For Dept. Officers