FAQ on Enrollment and Migration

Goods and Services Tax Network (GSTN) has revised the enrollment schedule for GST migration. The Enrolment process has closed with effect from 1st May 2017. Data of all those who have signed the enrolment form will be migrated to the new GST System.

The enrolment window will reopen later for taxpayers who could not enrol themselves as well as for those who enrolled but did not sign the enrolment form.

The Department to ease the migration process and do away with confusion that the assesses are facing currently has come up with some clarifications. The relevant ones have been produced below:

1. For an existing PAN-based Service Tax, Central Excise, and state VAT assessee, while migrating to GST through VAT on the GST Portal how to add the ST and CE details in the enrollment application form.

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.

 

2. For an existing PAN-based Service Tax, Central Excise, and state VAT assessee, for migrating to GST do the assessee also need to add the ST and CE registration details in the Enrolment Application?

 

Ans : One must add his 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

 

3. For an existing PAN-based Service Tax, Central Excise assessee after logging into the ACES portal, under SERVICE TAX, the Provisional ID is showing "Awaited"

 

Ans : If one is already registered as a Central Excise (CE) or Service Tax (ST) assessee on the ACES portal, after 31.01.2017, then his Provisional ID and password for migrating to GST has not yet been generated. So it is advised to wait for the same. Any updates on issuance of Provisional IDs and passwords, to such assessees, will be published on both the CBEC and ACES websites.

 

4. An existing taxpayer having a old registration number which was cancellation (or surrender), for the current registration number is sent a Provisional ID and password  against the previous registration number.

 

Ans : As a policy, if the assessee has multiple registrations within a State on the same PAN, only one Provisional ID and password will be issued, as per the following order: Only one Provisional ID and password will be issued to a given PAN within a State, irrespective of the number of registrations on that PAN within that State.

 

5. If after entering the Provisional ID and password in the respective fields on the GST Portal a default message is displayed  that "Provisional ID is invalid".

 

Ans : If after clicking the login button a pop up message displays as "Provisional ID is invalid" then clear your web browser’s cache i.e., delete your browsing history, and then sign into the GST Common Portal again. You will receive a 10-digit access token (or password) along with the Provisional ID. In case you have received an access token of less than 10 digits, please insert a “0” or zero as prefix to the token i.e., if you received an access token of“12345678”, then the corrected token number is “0012345678”.

 

6. For an existing Tax Payer having centralized registration which have multiple registered business premises in different States with the same PAN from where services are provided, Provisional ID & Password for all the states are not received what to do in that case.

 

Ans : On ACES portal, the Centralized Registration (CR) captures the address details (including State) of the assessee's registered business premises in a State, as well as, branches or many registered addresses in different States across the country from where services are provided.

As a policy, the assessees who has multiple registered business premises, are issued only one Provisional ID and password for each State (across the CR premises and all branches). For example, an assessee having CR number ABCDE1234FSD002 is having business premises in Delhi, and branches in Haryana, Karnataka, Maharashtra and Tamil Nadu. In this case, the assessee is issued five Provisional IDs and passwords, one for each State.

The CR assessee may also have a factory (under Central Excise or CE registration) or a Service Tax (ST) single premises registration (independent of CR) in the State of Tamil Nadu (registration number ABCDE1234FXM001 or ABCDE1234FSD001). Then a Provisional ID and password for the State of Tamil Nadu will be issued against either the CE or ST registration number mentioned earlier. In this case, the CR assessee will get four Provisional IDs and passwords for the remaining States i.e. Delhi, Haryana, Maharashtra and Karnataka.   

 

Please note that CBEC has provided GST Helpdesk at helpdesk@gst.gov.in one can call at 0124-4688999 for further assistance. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.

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