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GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017

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GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017
Bimal jain By: Bimal jain
January 5, 2017
All Articles by: Bimal jain       View Profile
  • Contents

Dear Professional Colleague,

GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017

In series of events to witness the GST light of the day, enrolment of existing registrants in indirect taxes was made open for the assessees presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016. On the same day, GST System Portal ‘www.gst.gov.in’ (“GSTN Portal”) was launched by the Government of India.

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields. In this regard, the schedule of the GST enrolment plan (State-wise) was also provided by the Government. GST enrolment schedule has now been revised and the details have been made more precise along with details of the percentage of the assessees submitted/provided details (State-wise) and migrated till date.

Gist of important changes:

  • Earlier, the taxpayers registered under the Central Excise and Service Tax, but not registered under State VAT were required to enrol from January 1, 2017, but now enrolment date for the Central Excise assessees and Service Tax assessees have been differently prescribed, which are as under:

Particulars

Start date

End date

Enrolment of taxpayers who are registered under Central Excise Act but not registered under State VAT

January 5, 2017

January 31, 2017

Enrolment of taxpayers who are registered under Service Tax Act* but not registered under State VAT

January 9, 2017

January 31, 2017

*Instead of the Service Tax Act, it should have been written under the Finance Act, 1994.

  • Earlier, there was a category of “Delta All Registrants (All Groups)”, for which enrolment date was February 1, 2017. Now, the same has been replaced with specific category of “new registration under VAT/Service Tax/Central Excise after August, 2016”, in the following manner:

Particulars

Start date

End date

New registration under VAT/Service Tax/Central Excise after August 2016

February 1, 2017

 

March 20, 2017

  • Also, the percentage of assessees migrated till date (State-wise) has also been provided which shows highest GST enrolment in the state of Gujarat (i.e. 78.36%). 

GST enrolment schedule:

The revised schedule of the enrolment activation drive for States is given below for ease reference:

State

Start Date

End Date

% Enrolled

Puducherry

08-11-2016

07-12-2016

41.02%

Sikkim

08-11-2016

07-12-2016

43.27%

Maharashtra

14-11-2016

07-12-2016

41.54%

Goa

14-11-2016

07-12-2016

46.40%

Daman and Diu

14-11-2016

07-12-2016

42.63%

Dadra and Nagar Haveli

14-11-2016

07-12-2016

24.96%

Chhattisgarh

14-11-2016

07-12-2016

74.49%

Gujarat

15-11-2016

07-12-2016

78.36%

Odisha

30-11-2016

15-12-2016

24.85%

Jharkhand

30-11-2016

15-12-2016

56.29%

Bihar

30-11-2016

15-12-2016

48.79%

West Bengal

30-11-2016

15-12-2016

60.58%

Madhya Pradesh

30-11-2016

15-12-2016

76.87%

Assam

30-11-2016

15-12-2016

2.14%

Tripura

30-11-2016

15-12-2016

12.63%

Meghalaya

30-11-2016

15-12-2016

9.36%

Nagaland

30-11-2016

15-12-2016

15.50%

Arunachal Pradesh

30-11-2016

15-12-2016

4.17%

Mizoram

30-11-2016

15-12-2016

28.76%

Manipur

30-11-2016

15-12-2016

7.88%

Uttar Pradesh

16-12-2016

31-12-2016

18.17%

Jammu & Kashmir

16-12-2016

31-12-2016

0.00%

Delhi

16-12-2016

31-12-2016

45.3%

Chandigarh

16-12-2016

31-12-2016

53.13%

Haryana

16-12-2016

31-12-2016

29.10%

Punjab

16-12-2016

31-12-2016

29.97%

Uttarakhand

16-12-2016

31-12-2016

12.54%

Himachal Pradesh

16-12-2016

31-12-2016

41.14%

Rajasthan

16-12-2016

31-12-2016

67.13%

Kerala

01-01-2017

15-01-2017

0.73%

Tamilnadu

01-01-2017

15-01-2017

0.44%

Karnataka

01-01-2017

15-01-2017

1.19%

Telangana

01-01-2017

15-01-2017

1.04%

Andhra Pradesh

01-01-2017

15-01-2017

1.86%

Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT

05-01-2017

31-01-2017

Not Yet Started

Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT

09-01-2017

31-01-2017

Not Yet Started

New registration under VAT/Service Tax/Central Excise after August 2016

01-02-2017

20-03-2017

Not Yet Started

Source: https://www.gst.gov.in/enrolplan

8th GST Council meeting begins on January 3, 2017: The Council will meet representatives of six crucial sectors

The GST Council has begun its crucial two-day meeting today in New Delhi, as it looks to find a middle path on sharing of administrative powers between the Centre and the States that is acceptable to both sides. The meeting will also look to finalize the Integrated GST bill. A consensus will help the Centre to table the supporting legislations in the budget session of the Parliament beginning later this month.

In its two day meeting, the GST Council will also meet representatives of six crucial sectors, including IT, telecom, banking and insurance, to assess the implementation hurdles under the new GST regime. A presentation will also be made by sector representatives of civil aviation and railways.

Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us.

Thanks & Best Regards,                                                    

Bimal Jain

FCA, FCS, LLB, B.Com (Hons)

Author of a book on Goods and Services Tax, titled, "GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)” [3rd Edition]

 

By: Bimal jain - January 5, 2017

 

Discussions to this article

 

How to register for input service distributor in addition to VAT registration within a State.Thanks

Bimal jain By: Ganeshan Kalyani
Dated: January 9, 2017

 

 

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