{"id":49736,"date":"2017-06-28T12:19:47","date_gmt":"2017-06-28T06:49:47","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/blog\/?p=49736"},"modified":"2024-04-03T13:23:07","modified_gmt":"2024-04-03T07:53:07","slug":"gst-migration-for-central-excise-or-service-tax-assessees","status":"publish","type":"post","link":"https:\/\/www.vskills.in\/certification\/blog\/gst-migration-for-central-excise-or-service-tax-assessees\/","title":{"rendered":"GST Migration for Central Excise or Service Tax Assessees"},"content":{"rendered":"<p><a ref=\"magnificPopup\" href=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-49742 size-full\" src=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees.jpg\" alt=\"GST Migration for Central Excise or Service Tax Assessees\" width=\"375\" height=\"188\" srcset=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees.jpg 375w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-300x150.jpg 300w\" sizes=\"auto, (max-width: 375px) 100vw, 375px\" \/><\/a><\/p>\n<h3>GST Migration for Central Excise or Service Tax Assessees<\/h3>\n<p>GST Migration is the only option for assessees of central excise or service tax.<\/p>\n<p>The Goods and Services Tax Act will be applicable in the country effective on the appointed date. Before this date, all the registered taxpayers under the Central Excise, Service Tax, State Sales Tax or VAT, Entry Tax, Luxury Tax and Entertainment Tax need to enroll at the GST Common Portal.<\/p>\n<p>&nbsp;<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p>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:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>The PAN associated with the registration is not valid<\/li>\n<li>The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority.<\/li>\n<li>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 alphabetical order provided any of the above 2 conditions are not me<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>The assessees need to use this Provisional ID and Password to logon to the GST Common Portal<\/p>\n<p>(https:\/\/www.gst.gov.in) where they would be required to fill and submit the Form 20 along with necessary supporting documents.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Step 1<\/strong>: Logon to ACES portal using the existing ACES User ID and Password<\/p>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-01.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-49738 size-full\" src=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-01.png\" alt=\"GST Migration for Central Excise or Service Tax Assessees\" width=\"740\" height=\"407\" srcset=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-01.png 740w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-01-300x165.png 300w\" sizes=\"auto, (max-width: 740px) 100vw, 740px\" \/><\/a><\/p>\n<p><strong>Step 2<\/strong>: Follow the link to obtain the Provisional ID and Password or navigate using the Menu<\/p>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-02.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-49739 size-full\" src=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-02.png\" alt=\"GST Migration for Central Excise or Service Tax Assessees\" width=\"757\" height=\"448\" srcset=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-02.png 757w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-02-300x178.png 300w\" sizes=\"auto, (max-width: 757px) 100vw, 757px\" \/><\/a><\/p>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-03.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-49740 size-full\" src=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-03.png\" alt=\"GST Migration for Central Excise or Service Tax Assessees\" width=\"741\" height=\"462\" srcset=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-03.png 741w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-03-300x187.png 300w\" sizes=\"auto, (max-width: 741px) 100vw, 741px\" \/><\/a><\/p>\n<p><strong>Step 3<\/strong>:Make a note of the Provisional ID and password that is provided.<\/p>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-04.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-49741 size-full\" src=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-04.png\" alt=\"GST Migration for Central Excise or Service Tax Assessees\" width=\"777\" height=\"373\" srcset=\"https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-04.png 777w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-04-300x144.png 300w, https:\/\/www.vskills.in\/certification\/blog\/wp-content\/uploads\/2017\/06\/gst-migration-for-central-excise-or-service-tax-assessees-04-768x369.png 768w\" sizes=\"auto, (max-width: 777px) 100vw, 777px\" \/><\/a><\/p>\n<p>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 <a href=\"mailto:cbecmitra.helpdesk@icegate.gov.in\">cbecmitra.helpdesk@icegate.gov.in<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"VSKILLbodytext\">Professionals, tax consultants, accountants can use the below links to be updated on Goods and Services Tax<\/p>\n<ul>\n<li class=\"VSKILLbodytext\"><a href=\"http:\/\/www.vskills.in\/certification\/tutorial\/accounting-banking-finance\/gst-tutorial\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tutorials for Goods and Services Tax <\/a><\/li>\n<li class=\"VSKILLbodytext\"><a href=\"http:\/\/www.vskills.in\/practice\/quiz\/GST-Professional\" target=\"_blank\" rel=\"noopener noreferrer\">Practice Test on Goods and Services Tax to assess your knowledge<\/a><\/li>\n<li class=\"VSKILLbodytext\"><a href=\"https:\/\/www.vskills.in\/certification\/accounting-banking-and-finance\/gst-professional\" target=\"_blank\" rel=\"noopener noreferrer\">Certification Course on Goods and Services Tax<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Migration for Central Excise or Service Tax Assessees GST Migration is the only option for assessees of central excise or service tax. The Goods and Services Tax Act will be applicable in the country effective on the appointed date. Before this date, all the registered taxpayers under the Central Excise, Service Tax, State Sales&#8230;<\/p>\n","protected":false},"author":1,"featured_media":51588,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1519],"tags":[6768,6762,6795,6766,6769,6791,6797,6794,6793,6792,2143,6761,6796],"class_list":["post-49736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-banking-and-finance","tag-goods-and-services-tax","tag-gst-bill","tag-gst-full-form","tag-gst-india","tag-gst-meaning","tag-gst-migration","tag-gst-rates","tag-gst-registration","tag-gst-tax-rate","tag-service-tax","tag-tax","tag-what-is-gst","tag-what-is-gst-bill"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Migration<\/title>\n<meta name=\"description\" content=\"GST 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