Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

North Block, New Delhi 110001

Sub: Migration of existing Central Excise/Service Tax Assesses to GST-reg

As you are aware, the draft Model GST Laws and Rules have been placed in the public domain and CBEC is making all efforts for smooth implementation of GST by 1st April, 2017. One of the priority tasks in this regard is the migration of existing CENTRAL EXCISE/SERVICE TAX assesses to GST.

2. As per Sec 166 of the draft CGST Act read with relevant rules, every Central Excise / Service Tax assessee having a valid PAN shall be granted registration under GST regime on a provisional basis. For such assesses, GSTN shall generate provisional IDs and communicate the same to the assesses through CBEC for migration to the GST regime. The Directorate General of Systems, CBEC has made necessary arrangement of communicating the provisional IDs along with passwords to the respective assesses in a secured manner through the ACES portal (www.aces.gov.in). The entire procedure is described in the Guidance note to Departmental officers at Annexure A to this letter.

3. Awareness campaigns / outreach programmes such as seminars and workshops may be arranged for taxpayers to facilitate this exercise. Details, including photographs, of such seminars/workshops may be uploaded in the CBEC's INTRANET PORTAL-ANTARANG (https://antarang.icegate.gov.in) by the Zonal Chief Commissioners on a daily basis. A separate TAB (titled: MIGRATION TO GST) is being created in ANTARANG to enable Chief Commissioners to upload the details of Seminars/Workshops. Nodal officers may be appointed at the Zonal/ Commissionerate/ Divisional level to assist the assesses in the migration process. A communication to taxpayers is also enclosed (Annexure B) which may be shared to them at your level.

4. I would urge that you bestow your personal attention on this very important task and suitably guide the jurisdictional assesses to migrate to GST well in time. Your personal involvement and monitoring would enable seamless migration of existing Central Excise/Service Tax assesses to GST by end of January, 2017.

With best wishes,

Yours sincerely

S. RAMESH

SPECIAL SECRETARY & MEMBER