Plan to migrate non-PAN or invalid PAN based assesses:
If a central Excise or Service Tax assesse is registered without a valid Income Tax Permanent Account Number (PAN), the tax payer needs to register first with the PAN to migrate to GST. PAN number is needed to get GSTIN (GST Identification number). You can apply to get the PAN online through income tax portal http://www.incometaxindia.gov.in/Pages/tax-services/apply-for-pan.aspx
CBEC has validated the registered PAN with the current income tax database and only the valid PAN would be migrated to GST. In case the assessee has a registered PAN which is not currently valid as per Income Tax, the tax payer also needs to register with a valid PAN. You can check the PAN validity by clicking the link http://www.incometaxindia.gov.in/Pages/tax-services/online-pan-verification.aspx
To update your Central Excise or Service Tax registration number with a valid PAN, you need to log-in to https://www.aces.gov.in/ and amend your registration.
Plan to migrate valid PAN based assesses:
If a central Excise or Service Tax assesse is registered with a valid Income Tax Permanent Account Number (PAN), the tax payer would be issued a provisional ID and password to log into GSTN portal https://www.gst.gov.in/ to complete the registration requirements by filling up Form 20 and get the final GSTIN.
The provisional ID and password would be available to the registered assesses by logging into ACES https://www.aces.gov.in/. This is to ensure the data privacy and security. The assesses would also be intimated to get the ID and password through email and SMS (under implementation). So log in to ACES to ensure your current email ID and mobile number are available with CBEC.
CE assessees - To update your email id and Mobile Number - Click here
ST assessees - To update your email id and Mobile Number - Click here
Different scenarios in Migration of existing Central Excise and Service Tax Assessees:
Existing Central Excise assessee:
Scenario 1: For a Central Excise assesse with a registered business premise and/or head office in same State - State code and PAN number will be sent to GSTN to generate one provisional ID and password. The issued ID and password could be collected though ACES portal as explained above.
In case assesse is also registered on the same PAN as a VAT dealer in the State, the tax payer won’t be issued a provisional ID. The tax payer would get the following message after logging into ACES
“Provisional ID issued for VAT registration no. xxxxx as only one PAN per State could be registered under GST. You may include premises registered under this CE registration as additional place of business after logging into GSTN portal by filling up Form 20.”
Scenario 2: For a Central Excise assesse with a registered business premise and head office in different States - Two Provisional IDs and passwords would be issued, one for the State where the Head office is located and another where the registered business premises is located. The assessee may use these to log into the GSTN portal to complete the registration requirements by filling up Form 20 get the final GSTIN, as supply may be made from both premises.
In case assesse is also registered on the same PAN as a VAT dealer in the State, the tax payer may be issued none or one provisional ID as explained in scenario 1.
Existing Service Tax assessee:
Scenario 3: For a Service Tax assesse with one registered business premise in a State - State code and PAN number will be sent to GSTN to generate one provisional ID and password. The issued ID and password could be collected though ACES portal as explained above.
In case assesse is also registered on the same PAN as a Central Excise assessee in the State, the tax payer won’t be issued a provisional ID. The tax payer would get the following message after logging into ACES
““Provisional ID issued for CE registration no. xxxxx as only one PAN per State could be registered under GST. You may include premises registered under this ST registration as additional place of business after logging into GSTN portal by filling up Form 20.”
In case assesse is also registered on the same PAN as a VAT dealer in the State, the tax payer won’t be issued a provisional ID. The tax payer would get the following message after logging into ACES
“Provisional ID issued for VAT registration no. xxxxx as only one PAN per State could be registered under GST. You may include premises registered under this CE registration as additional place of business after logging into GSTN portal by filling up Form 20.”
Scenario 4: For a Service Tax assesse who is registered as Input Service Distributor (having one registered business premise in a State and many registered addresses in different States where tax credit is distributed), the tax payer won’t be issued a provisional ID.
The tax payer would have to apply for fresh GSTIN through log into GSTN portal to complete the registration requirements by filling up Form 01 to get the GSTIN.
Scenario 5: For a Service Tax assesse (Centralized registration) having one registered business premise in a State and many registered addresses in different States from where services are provided - multiple Provisional IDs and passwords would be issued for all States with registered business premise or addresses, as supply may be made from all the premises.
The assessee may use these to log into the GSTN portal to complete the registration requirements by filling up Form 20 get the final GSTIN. The tax payer may include premises registered under the Centralized registration as principal or additional place of business in respective States after logging into GSTN portal.
In case assesse is also registered on the same PAN as a VAT dealer in the State, the tax payer would not be issued provisional ID as explained in scenario 1.
