Strategy For Migration Of Central Excise & Service Tax Assessee

  • Provisional IDs would be issued only for PAN based registrations.
  • Only one Provisional ID would be issued for multiple registrations where the combination of ‘State’ and ‘PAN’ is same .
  • For CE registrations, the order of selection is ‘XM’, ‘EM’, ‘XD’, ‘ED’ and ‘EI’
  • For ST registrations, the order for Non-Centralized is ‘ST’ & ‘SD’
  • Only those ST registrations would be issued Provisional ID where the ‘combination of State’ and ‘PAN’ is not  occurring in selected CE registrations.
  • Since GST registration will be based on PAN and State, only one Provisional ID will be issued to a given PAN for a given  state, irrespective of the number of registration on that PAN in that state. For Ex – PAN ‘XXXXX1111X’ has 10 CE  registrations in the state ‘Maharashtra’ from ‘XXXXX1111XXM001’ to ‘XXXXX1111XXM010’, in such cases only one  Provisional ID will be issued to the registration ‘XXXXX1111XXM001’ . In case the assessee wishes to enroll in GST for the other 9 registrations as well, the details regarding the other registrations (address of premise) may be included as ‘Additional Place of Business’ (same applies to ST registrations also).
  • Each CE registration contains 2 addresses – one for the Head Office and another for the Business Premise. For a given CE registration, if the ‘State’ for the ‘Head Office’ and ‘Business Premise’ is different, then the registration will be eligible for issuance of 2 provisional IDs whereas in case where the ‘State’ for ‘Head Office’ and ‘Business Premise’ is same, only one Provisional ID would be issued.
  • Once the list of registrations in ST to be issued Provisional IDs is selected (including both Centralized and Non-Centralized), this would be checked with the list of registrations selected for Provisional IDs for CE. All ST registrations, where the combination of ‘State’ and ‘PAN’ is same as that used in any of the CE registrations already selected ,would be removed from the list and would not be issued any Provisional ID.

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June 2021