New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Approach for selection of Registrations for issuance of Provisional IDs Overview

Goods and Services Tax - GST - Dated:- 25-1-2017 - CBEC has started the process of migrating the existing Central Excise (CE) and Service Tax (ST) registrations to GST and issue Provisional IDs to them. As a mandatory requirement, only PAN based registrations would be issued Provisional ID. It is therefore, advised that all Assessees having non-PAN based registrations, get their registrations converted to PAN based to obtain Provisional IDs. Since GST registration will be based on PAN and State, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng the other registrations (address of premise) may be include as Additional Place of Business (same applies to ST registrations also). In the approach, wherever the combination of State and PAN is mentioned, it means a 12 character string where the first two characters are numeric and represent the State and the last 10 characters are the PAN associated with the registration. Specific details on issuance of Provisional IDs for CE & ST are provided below: CE Registrations: Basis the 11 and 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion in the alphabetical order would be granted the Provisional ID. In Step 2, all registrations belonging to EM category would be selected for issuance of Provisional IDs. In this step, only those registrations would be issued a provisional ID where the combination of State and PAN is not already occurring in Provisional IDs issued in Step 1. Similarly for step 3 XD registrations would be selected and Provisional ID issued to only those registrations where the combination of State and PAN is not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

trations: ST registrations have 2 categories - Centralized and Non-Centralized. Under Non-Centralized registrations, there are 3 categories - SD . ST and SE . The registrations for issuance of Provisional IDs have selected in the same order. With the process being same as for CE i.e. only one Provisional ID for a combination of State and PAN , in Step1 registrations belonging to the category SD have been chosen followed by ST and SE in Step 2 and 3 respectively. Post selection of registrations f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version