CENTRAL BOARD OF EXCISE CUSTOMS Tax payer Migration

CENTRAL BOARD OF EXCISE & CUSTOMS Tax payer Migration Process www. cbec. gov. in

Introduction • Welcome to the training session on Existing Taxpayer Migration. This session aims to discuss the step by step procedure of migration for all the existing Central Excise (CE) and Service Tax (ST) assessee under the GST regime. • In order to migrate the assessee one should familiarize themselves with Legal provisions for Migration of Central Excise & Service Tax Assessee to GSTN • GST Bill 2017 • Draft Registration Rules ( As on April-2017) • Draft Registration Formats ( As on Sep 2016) • How provisional Id is issued by CBEC • GSTN user Enrolment process • Filing Application in Form-GST-REG-25 • This session aims to provide the above.

Legal Provisions GST Bill 2017 Section. 139. Migration of existing taxpayers to GST Draft Registration Rules ( As on Apr 2017) 16. Migration of persons registered under the existing law Draft Registration formats (As on Sep-2016 and as amended Apr 2017) Form GST-REG-24* Application for Enrolment of Existing Taxpayer

Section 2 Registration • 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: • Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. • 22 (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.

Section 139 of Goods and Service Taxes Bill 2017 • 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.

Roadmap to Taxpayer Migration Getting the Provisional ID and Password from the ACES Portal 1 Using the Provisional Certificate for Transactions Filling Form 24 and Submitting in the GST Portal 2 Using the Provisional ID & Password to create User ID & Password for the GST Portal 3 4 Checking ARN and Request Status in the GST Portal 5

Existing Tax Payer Migration Process Online verification

Issue of provisional ID some points • The prerequisite for issuance of provisional Id for migration is • Having a valid PAN No. • Issuance of provisional id by the Tax Authorities • NON PAN Based Assessee • In case the PAN associated with the registration is not valid or the registration code is non-PAN based (e. g. starting with TEMP/TMP or with a TAN number) for a tax payer, he will not be issued with provisional id for migrated to GST • In this case, Non-PAN based assessee need to amend his Registration Certificate in the ACES portal to add the PAN details. He will be migrated after the amendment. This applies to all Government Department now having Non-PAN based registration.

Generation of Provisional ID by GSTN • First provisional ID would be generated for VAT Asessees for each state based on PAN STATE VAT Assessee Central Excise Assessee • Provisional ID would be generated for assessess for whom ID is not generated as per State request • Provisional ID for the Assessee for whom id has not been issued under VAT or CEX. , Service Tax Assessee

Strategy adopted for issue of Provisional ID for Migration Of CE & ST Assessee Each CE registration contains 2 addresses – one for the Head Office and 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 another for the Business Premise. whereas in case where the ‘State’ for ‘Head Office’ and ‘Business Premise’ is same, only one Provisional ID would be issued.

Address Of The Business Premises

Address of the Head Office

Provisional ID – A unique combination of State + PAN 1 Provisional ID 3 Provisional IDs (one for each state)

Provisional ID Generation ü CBEC will consolidate the details of all its assessees and provided to the GSTN in the following format: Registration No (CE & ST) PAN of Assesse Location Code of Assesse State Code of Assesse Business Name of Assesse Trade Name AAZCU 2345 DEM 001 AAZCU 2345 D 02 22 Mr. Shayam Lal Marks & Sons Pvt Ltd ü GSTN will generate the Provisional ID and password for each assesse to login to the GST common portal and share with CBEC in the following format: Provision ID Registration No (CE & ST) PAN of Assesse Registration Details (Registration No and Act under which Assesse is registered) AAXXXXX XXX AAZCU 2345 DE M 001 AAZCU 2345 D Certification Creation Date Reason Code 22 <<text code>>

Getting Provisional ID in the ACES portal ü CBEC will validate the assessee details shared by GSTN and upload the same in its database. ü When any existing tax payer logs into the CBEC ACES portal using his credentials, a pop-window with details of his provisional ID will appear in the following format: ü We will discuss this process in detail in the next few screens.

Registration For Multiple Business Verticals Within A State Or A Union Territory • In the GST Act, 2017 the definition of Business vertical has been modified. Accordingly any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals shall be granted separate registration in respect of each of the verticals subject to the conditions. So if the assessee needs multiple provisional ID on account of the above, he may write to cbecmitira. helpdesk@icegate. gov. in • (18) “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. • Explanation. ––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include–– • (a) the nature of the goods or services; • (b) the nature of the production processes; • (c) the type or class of customers for the goods or services; • (d) the methods used to distribute the goods or supply of services; and • (e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities;

Roadmap to Taxpayer Migration Getting the Provisional ID and Password from the ACES Portal P 1 Using the Provisional Certificate for Transactions Filling Form 24 and Submitting in the GST Portal 2 Using the Provisional ID & Password to create User ID & Password for the GST Portal 3 4 Checking ARN and Request Status in the GST Portal 5

Logging into the ACES Portal for Provisional ID & Password Tax payers need to log into the ACES Portal (www. aces. gov. in) using their existing ACES login credentials to get the Provisional ID/s & password. ü They need to click on the hyperlink available on the home page to get their Provisional ID, or Select the Provisional ID option available under the REG tab.

Logging into the ACES Portal for Provisional ID & Password ü Alternatively, select the Provisional ID option available under the REG tab.

‘Next Steps’ – When Provisional ID is Available Ø In case a tax payer receives the Provisional ID, info will appear as below:

Different Tax payer scenarios. Types of Tax Payer Scenarios Number of Provisional IDs generated Exclusive Central Excise (CE) Assessee One registration on one PAN One Provisional ID. In case the ‘State’ in Head Office and Business Premise is different, two IDs may be issued Exclusive Central Excise (CE) Assessee Multiple registration on one PAN One Provisional ID if the ‘State’ in all registrations is same OR multiple IDs corresponding to the number of unique ‘States’ Exclusive Service Tax (ST) Assessee One registration on one PAN One Provisional ID. Exclusive Service Tax (ST) Assessee Multiple registration on one PAN One Provisional ID if the ‘State’ in all registrations is same OR multiple IDs corresponding to the number of unique ‘States’ Exclusive Service Tax (ST) Assessee Centralized registration Multiple IDs corresponding to the number of unique ‘States’ for the units registered Both Central Excise (CE) and Service Tax (ST) Assessee Same PAN for CE & ST ID only for CE as per above scenarios for CE, if the ‘State’ is same in both CE & ST. Otherwise IDs for both CE & ST Note: New IDs will be issued for CE/ST assesses only if they are not registered under State VAT on the same PAN and State as their CE/ST registrations. Else, IDs issued by State VAT departments will be shown on ACES.

‘Next Steps’- Provisional ID already been issued by VAT Authorities Ø In case Provisional ID has already been issued by VAT Authorities, following instruction appears under the Next Steps’ section.

‘Next Steps’ – Provisional ID and Password is Awaited Ø In case Provisional ID is yet to come from GSTN, following instruction appears under the Next Steps section.

‘Next Steps’ – Invalid PAN Ø In case the PAN details of the taxpayer, as mentioned in the ACES portal is invalid, following instruction appears under the Next Steps section.

‘Next Steps’ – Non-PAN Based Registration Ø In case the taxpayer has non-PAN based registration as a CE / ST registrant so far, following instruction appears under the Next Steps section.

‘Next Steps’ – Input Service Distributor Ø In case the taxpayer is registered as an Input Service Distributor so far, following instruction appears under the Next Steps section.

Roadmap to Taxpayer Migration Getting the Provisional ID and Password from the ACES Portal P 1 Using the Provisional Certificate for Transactions Filling Form 24 and Submitting in the GST Portal 2 Using the Provisional ID & Password to create User ID & Password for the GST Portal 3 4 Checking ARN and Request Status in the GST Portal 5

Provisional ID and Password After getting their Provisional IDs, they need go to the GST Portal (www. gst. gov. in), New User Login tab to perform following actions: ü Provisional ID Verification – Enter the Provisional ID (username) and password. ü OTP Verification- Enter the latest e-mail ID and mobile number for OTP verification. ü New User Credentials – By using the OTP received on your registered email ID and mobile number, user can set a preferred username & password as ID for accessing the Enter the GST Portal. Provisional ID (username) and password Go to GST portal New User Login tab

System Requirements for Accessing the GST Common Portal • Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+ • Besides the above on browser compatibility following should not be disabled: • Cascading Style Sheet (CSS) - used to render User Interface look and feel of the portal. Disabling this will not provide appropriate user experience • Java. Script - used to provide enhanced user experience in using User Interface controls. Disabling this will not allow user to perform any transaction in the portal. • Cookie - used to store personalized information of user. Disabling this will not allow user to login and perform any transaction in the portal.

System Requirements for Usage of Digital Signature Certificate • Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+ • Valid class 2 or class 3 Digital Signature Certificate (DSC) obtained from a DSC provider • Note: • GST Common Portal supports only Crypto Tokens installed in Hard Tokens for DSC Registration • For Hard Token based certificates, please refer user manual provided by Certifying Authority for certificate download, enrolment and usage of Hard Token • Signing using DSC is not supported on mobile devices and browsers

Installing em. Signer • Pre-requisites for installing Web socket installer • Windows 32 / 64 bit OS • Java 1. 6 JRE 1. 6. 0_38+, Java 1. 7, Java 1. 8 • Windows: Admin access to install the em. Signer component • https: //www. gst. gov. in/system/#sysreq

Enrolment of DSC © 2016 WIPRO LTD | WWW. WIPRO. COM | CONFIDENTIAL

New user login in https: //www. gst. gov. in 1 1 Click the New User Login button

Signing the Declaration 2 2 Check the declaration check box and click the Continue button.

Entering Provisional ID and Password 3 4 5 3 Enter the Provisional ID & Password 5 4 Type the captcha as shown below Click the Login button

Registration of the Email ID & Mobile Number 6 7 6 Enter the Email Address and Mobile Number 7 Click the Continue button

Roadmap to Taxpayer Migration Getting the Provisional ID and Password from the ACES Portal P P 1 Using the Provisional Certificate for Transactions Filling Form 24 and Submitting in the GST Portal 2 Using the Provisional ID & Password to create User ID & Password for the GST Portal 3 4 Checking ARN and Request Status in the GST Portal 5

Filling Form 24 and submitting Fill Form 24 and Submit in the GST Common Portal 1. Fill in / attach the following: I. Mandatory Data II. Mandatory Documents III. DSC ( If Corporate or LLP) You can view the Form 24 sample by clicking on the icon below. Note: Tax payers need to fill in all the relevant fields in Form 24 (except the following fields which are non-editable I. Legal Name of Business (as per PAN), Legal Name of Business (as per current Tax Act), PAN of Business, State. Ward / Circle / Sector. *Note: Application for Existing User Registration has been changed to GST REG-24 as per the GST Bill, 2017.

Documents to be Attached Note: Refer to the link below for details on migration assistance - http: //www. cbec. gov. in/resources//htdocscbec/migration-to-gst/dol-member-IT-06012017. pdf

Tabs to be Filled in Form 24 In GST common portal the form needs to filled under various tab: Business Details Promoters / Partners Authorized Signatory Principal Place of Business Additional Place of Business Goods & Services Bank Accounts Verification *Note: Application for Existing User Registration has been changed to GST REG-24 as per the GST Bill, 2017.

Business Details

Authorised Signatory Highlighted fields are Mandatory to be filled in this form.

Authorised Signatory Highlighted fields are Mandatory to be filled in this form.

Authorised Signatory Highlighted fields are Mandatory to be filled in this form.

Authorised Signatory

Verification 1 1 Use this option to Submit form with digital sign. 2 3 2 Use this option to Submit form with e-sign 3 Submit the form without e-sign or DSC at present.

Completion of filing REG-20 Form.

Digital Signature Certificate (DSC) ü At present, the form can be filed without e-sign. However, Digital signature (DSC) is mandatory. ü User without a DSC can save their form and later submit it after adding their DSC. ü At the time of issue of Provisional ID to Companies and LLPs, form has to be digitally signed. ü In other cases, form may be submitted through e-signature (OTP).

Acknowledgement Of The Application With ARN

Tax Payer Migration – My Experience

Roadmap to Taxpayer Migration Getting the Provisional ID and Password from the ACES Portal Using the Provisional Certificate for Transactions Filling Form 24 and Submitting in the GST Portal P P 1 2 Using the Provisional ID & Password to create User ID & Password for the GST Portal 3 4 5 Checking ARN and Request Status in the GST Portal *Note: Application for Existing User Registration has been changed to GST REG-24 as per the GST Bill, 2017.

ARN and Request Status in GST Common Portal Once Form 24 is submitted, an Application Reference Number will be generated and tax payers status will change from ‘Provisional’ to ‘Migrated’ on the GST Portal. Assessees use the ARN number to check the status of your registration application in the GST portal. I. Your application will be processed and approved by Tax authorities (CBEC & State Tax). I. II. If any query is raised during verification, assessee to respond to the same in the GST portal. Post successful verification, the request for registration will be processed. Form 24 Submitted ARN Generated Status Changed from Provisional to Migrated

Checking migration status • https: //services. gst. gov. in/services/check-registration-status

Request for Registration Ø Once tax payers request for registration is approved, they have completed all the formalities related to GST Migration. I. On the GST appointed date (i. e. the date of when GST is implemented in India): I. III. The status in GST portal will change from ‘Migrated’ to ‘Active’ A provisional registration certificate will be issued. Provisional certificate can be used for all transactions related to returns, payments, refunds etc. , up to 6 months or till assessee gets final GSTIN (whichever is earlier). Fill Form 24 Submit in the GST Portal Tax payer may check their e-mail and SMS regularly for updates and respond during verification

Whom to contact for help State VAT Department : All provisional ID related issue where ID is issued by VAT Department. CBEC GSTN Provisional ID not received for C. Ex/ST Assessee’s Issue on account of digital Signature and E-sign using Adhaar. Toll free no. 1800 1200 232 /Email to cbecmitra. helpdesk @icegate. gov. in Data Entry errors and validation errors during enrolment in GSTN portal The help desk no. is 0124 -4688999/ Email is helpdesk@gst. gov. i n

Migration FAQs

Migration FAQs Q 1. I do not have Digital Sign at present. What do I need to do to get enrolled? Ans. You will not be able to submit your Form 24 without the digital sign (DSC). In this case, you can select Save and Continue button to save the form without submitting. After getting your DSC, you can open the form again using My Saved Application option, add your DSC and finally click on the Submit DSC button to finally submit your form. Q 2. I have not received OTP on my registered e-mail ID? Ans: Ensure that the e-mail added while registering on the GST portal is correct. Also, check your SPAM folder for the OTP. You can also try to give your alternate e-mail ID for registration. If the problem persist, contact the GST helpdesk. Q 3. I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee, and wish to enroll in GST. I have business premises and factories in the State of Telangana. Through the ACES portal, I received the Provisional ID and password for the State of Andhra Pradesh, whereas my Principle Place of Business is in Telangana. Ans. Assessees situated in the State of "Telangana", but incorrectly issued Provisional IDs and passwords for "Andhra Pradesh", have now been issued new Provisional IDs and passwords for "Telangana". The previous Provisional IDs and passwords issued for "Andhra Pradesh" have been cancelled, and can no longer be used for migrating to GST. You are requested to get new Provisional IDs and passwords through the ACES portal at www. aces. gov. in and complete the GST migration process. Contact the CBEC Mitra helpdesk at cbecmitra. helpdesk@icegate. gov. in.

Migration FAQs Q 4. I am a. I n existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee. I received the Provisional ID and password from the State VAT. While migrating to GST through VAT on the GST Common Portal, I did not add my ST and CE details in the Enrolment Application. Ans. The facility to add existing registrations in the Enrolment Application is available on the GST Common Portal. You can add the remaining registrations at the time of enrolment under GST. However, if you have submitted the Enrolment Application with DSC or E-sign without adding the remaining registrations, and have already received the Application Reference Number (ARN), you will not be able to add the remaining registrations now. You will be able to add or remove the other registrations in the Enrolment Application only after the appointed date (i. e. , date of implementation of GST) through the process of amendment (non-core). Q 5. I am an existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee. For migrating to GST, I received the Provisional ID and password from the State VAT department. Do I also need to add my ST and CE registration details in the Enrolment Application also? Ans: Yes, you must add your Service Tax (ST) and Central Excise (CE) registration details in GST FORM-20 on the GST Common Portal. Note: Since GST registration is based on PAN and State, only one Provisional ID and password will be issued to a given PAN for a given State, irrespective of the number of registrations on that PAN within the State. In case the assessee wishes to enroll in GST for the other registrations as well, the details of these registrations (addresses of premises) may be included as ‘Additional Place of Business’.

Migration FAQs Questions Q 6 Q 7 Q 8 Q 9 Common Answers I am an existing taxpayer and wish to enroll in GST. While submitting GST FORM-20 with DSC, I received the error message: "DSC is not registered with authorised signatory Your mobile number may be registered for I am an existing taxpayer and wish to enroll in GST. I have submitted Do Not Disturb (DND) services, due to which the Enrolment Application i. e. , GST FORM-20 on the GST Common the OTP cannot be delivered. You are Portal. However, I have not received the Application Reference Number advised to de-activate DND services from (ARN) through email with all details. your mobile network. Once de-registered, you must redo the entire process of I am an existing taxpayer and wish to enroll in GST. On submitting the registration on the GST Common Portal. If Enrolment Application i. e. , GST FORM-20 on the GST Common Portal, I the problem persists, please contact the GST received the message: “Submitted & Pending for verification". Helpdesk at helpdesk@gst. gov. in or call at 0124 -4688999 for further investigation. I am an existing taxpayer and wish to enroll in GST. On the GST Common Portal, while filing GST FORM-20, the desired RANGE CODE is not appearing in the drop-down list. *Note: Application for Existing User Registration has been changed to GST REG-24 as per the GST Bill, 2017.

Migration Extended • The time periods specified in Notification No. 31/2018 -CT dated 06. 08. 2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process extended. • The due date for the taxpayers who did not file the complete FORM GST REG 26 but received only a Provisional ID (PID) till 31. 12. 2017 for furnishing the requisite details to the jurisdictional nodal officer extended from 31. 08. 2018 to 31. 01. 2019.

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