WFYI logo

Guide to GST Registration for Current Central Excise and Service Tax Payers

This guide outlines the GST registration process for businesses previously registered under Central Excise and Service Tax. It details how existing assessees were issued Provisional IDs and passwords by CBEC to migrate to the GST system, starting January 2017. The article also explains specific scenarios where a Provisional ID might not have been provided and provides step-by-step instructions for logging into the GST Common Portal and submitting Form 20.

📖 1 min read read🏷️ GST Enrolment

Guide to GST Registration for Current Central Excise and Service Tax Payers

A transition to the Goods and Services Tax (GST) system was initiated for existing Central Excise and Service Tax assessees. This migration began on January 9th for manufacturing units and April 30th, 2017, for service providers. During this process, the Central Board of Excise and Customs (CBEC) issued a Provisional ID and Password to eligible assessees. These provisional IDs were exclusively provided to those whose registrations were correctly linked to a valid Permanent Account Number (PAN).

Circumstances for Not Receiving a Provisional ID

An assessee might not have been issued a Provisional ID under certain specific conditions:

*   **Invalid PAN:** If the PAN connected to the registration was determined to be invalid.
*   **State Tax Authority Registration:** If the PAN was already registered with a State Tax authority, and that authority had previously supplied a Provisional ID.
*   **Multiple Registrations on Same PAN:** In scenarios where multiple Central Excise or Service Tax registrations existed under the same PAN within a single state, only one Provisional ID was issued. This was provided for the first registration in alphabetical order, provided the first two conditions were not applicable.

Steps for Migration to GST

Assessees must use their Provisional ID and Password to log in to the official GST Common Portal (https://www.gst.gov.in). Upon successful login, they are required to complete and submit Form 20, along with all necessary supporting documentation. The following outlines the key steps for assessees to complete their GST migration.

Step 1: Access the ACES Portal

Begin by logging into the ACES portal using your established ACES User ID and Password.

Step 2: Obtain Provisional ID and Password

After logging into the ACES portal, either follow the direct link provided to secure your Provisional ID and Password, or navigate through the menu to locate the appropriate option for obtaining these credentials.

Step 3: Record Your Provisional Credentials

Carefully note down the Provisional ID and password that are provided. If a Provisional ID is not issued, please refer to the subsequent guidance for additional steps.

Once these Provisional ID and Password details have been successfully acquired, proceed to log in to the GST Common Portal (https://www.gst.gov.in) using these new credentials. Source: CBEC

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. It is a comprehensive, multi-stage, destination-based tax that has replaced multiple cascading taxes levied by the central and state governments.
Who is typically required to register for GST?
Businesses and individuals are generally required to register for GST if their aggregate annual turnover exceeds a specified threshold limit, which varies for goods and services and certain special category states.
What are the primary types of GST in India?
The main types of GST are Central GST (CGST), State GST (SGST), Integrated GST (IGST), and Union Territory GST (UTGST). CGST and SGST/UTGST are levied on intra-state supplies, while IGST is levied on inter-state supplies.
How does the Input Tax Credit (ITC) mechanism function under GST?
Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on purchases of goods and services used for business purposes. This credit can then be utilized to offset the GST liability on their outward supplies, preventing double taxation.
What key documents are generally needed for GST registration?
Commonly required documents for GST registration include a Permanent Account Number (PAN), proof of business registration, address proof for the business premises, bank account details, and identification and address proof of the authorized signatory.
How can existing Central Excise and Service Tax assessees migrate to GST?
Existing assessees were typically provided a Provisional ID and password by CBEC, which they would use to log in to the GST Common Portal (www.gst.gov.in) and submit Form 20 along with necessary documents.
What happens if an assessee does not receive a Provisional ID for GST migration?
An assessee might not receive a Provisional ID if their associated PAN is invalid, if they are already registered with a State Tax authority that issued an ID, or if there are multiple registrations under the same PAN in a state, in which case only one ID is issued for the first registration alphabetically.