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Guide to GST Enrollment for Existing Central Excise and Service Tax Payers

This article outlines the GST enrollment procedure for businesses previously registered under Central Excise and Service Tax regimes. It details how existing taxpayers received a Provisional ID and password from CBEC to access the GST Common Portal. The guide also covers specific scenarios where a Provisional ID might not be issued and provides a step-by-step process for logging into the ACES portal and subsequently the GST portal to complete Form 20.

📖 2 min read read🏷️ GST Registration

Existing Central Excise and Service Tax assessees were transitioned to the Goods and Services Tax (GST) system. The migration process commenced on January 9th for manufacturing units and April 30th, 2017, for service providers. To facilitate this transfer, the Central Board of Excise and Customs (CBEC) issued a Provisional ID and Password to eligible taxpayers. A Provisional ID was exclusively provided when a valid Permanent Account Number (PAN) was associated with the existing registration.

Situations Where a Provisional ID Might Not Be Issued

A Provisional ID may not have been provided in the following circumstances:

  • The PAN linked to the current registration was found to be invalid.
  • The PAN was already registered with a State Tax authority, and that state body had previously issued a Provisional ID.
  • Multiple Central Excise or Service Tax registrations existed under the same PAN within a specific state.

In such cases, only one Provisional ID was issued, corresponding to the first registration listed alphabetically, provided the first two conditions were not applicable.

Initial Steps for GST Migration

Taxpayers must use the assigned Provisional ID and Password to access 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 subsequent sections detail the steps each assessee should follow to finalize their migration to GST.

Step 1: Log in to the ACES Portal

Access the Automation of Central Excise and Service Tax (ACES) portal using your existing ACES User ID and Password.

Step 2: Obtain Provisional ID and Password

After logging in, either follow the designated link or navigate through the menu options to retrieve your Provisional ID and Password.

Step 3: Securely Note Provisional ID and Password

Record the Provisional ID and password that are provided. If a Provisional ID is not generated, further guidance should be sought from official sources.

Post-Acquisition of Provisional Credentials

Once you have successfully obtained your Provisional ID and Password, proceed to log in to the GST Common Portal (https://www.gst.gov.in) using these credentials to continue the enrollment process.Source: CBEC

Further Reading

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is an indirect tax used in India on the supply of goods and services. It is a comprehensive, multi-stage, destination-based tax that replaced many indirect taxes previously levied by the central and state governments.
Who is required to register for GST?
Businesses with an annual turnover exceeding a specified threshold (currently ₹40 lakhs for goods and ₹20 lakhs for services, with lower thresholds for special category states) are generally required to register for GST. Additionally, certain businesses must register irrespective of turnover, such as inter-state suppliers, e-commerce operators, and those liable to pay tax under the reverse charge mechanism.
What is a Provisional ID in the context of GST migration?
A Provisional ID was a temporary identification number issued by the Central Board of Excise and Customs (CBEC) to existing taxpayers (under Central Excise and Service Tax) to facilitate their migration to the new GST system. This ID, along with a password, allowed them to access the GST Common Portal for registration.
How can taxpayers check their GST registration status?
Taxpayers can check their GST registration status by visiting the official GST portal (www.gst.gov.in) and using the 'Search Taxpayer' or 'Track Application Status' services, typically requiring their Provisional ID, ARN, or GSTIN.
What documents are typically needed for GST registration?
Common documents required for GST registration include PAN card of the applicant, proof of business registration, identity and address proofs of promoters/partners, bank account details, and proof of address for the principal place of business.

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