In order to ensure the smooth implementation of Goods and Services Tax (GST) by April 1, 2017, the Central Board of Excise and Customs (CBEC) has initiated migrating central excise and service tax assessees to GST portal by 31st January, 2017. The tax department has also launched a 24-hour helpline number for assisting taxpayers in migration.
CBEC has taken these steps to ensure that its existing taxpayers are migrated to GST in a simple, user-friendly and smooth manner. Once the existing registered taxpayers login to CBEC's Web Portal, a facility will be given in a secure manner to access the provisional login ID and password given by Goods and Services Tax Network (GSTN). Then using the same, taxpayers can log in to GST Portal to fill the required details and submit scanned documents. However, there is no further action is necessary if assessees have already initiated the process of migration to GST as a VAT assessee under State Commercial Tax department.
Declaring that Permanent Account Number (PAN) is mandatory for migration to GST set-up, CBEC said that if the existing Central Excise/Service Tax Registration Code does not have PAN, then the assessee needs to obtain the PAN number from Income Tax Department and the registration details have to be updated in the ACES portal.