CA Bimal Jain

CA Bimal JainGST Migration for Excise assesses to start from 05/01/2017 and Service Tax assesses 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.

(Author can be reached at Email: bimaljain@hotmail.com)

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8 responses to “Date to start GST Migration for Excise / Service Tax assesses prescribed”

  1. CHETHAN says:

    WHEN IS THE LAST DATE FOR MIGRATING SERVICE TAX TO GST??

  2. PARTH CHAVHAN says:

    I have taken Service Tax Number in End of December 2016. My turnover is under limit though I want VAT TIN Number.

    My query is, Should I wait for GST Migration with my service tax number or should I pay deposit for VAT TIN?

  3. ramesh chheda says:

    Dear sir,
    Can you please share the ref of notification /circular no. supporting your article.

  4. ramesh chheda says:

    Dear sir,
    Can you please share the ref of notification /circular under which dates for registration of gst for service provider is declared.

  5. c a k c agarwal says:

    GST migration date shall be opened again for all person from 1-2-2017 to 20-03-2017

  6. mahesh verma says:

    Is date for GST migration in Delhi extended for VAT dealers?

  7. Nilesh says:

    Thanks for this Gr8*** Info.

    Also clear the confusion about implementation date (1 Apr / 1 July / before 16 Sept) of GST…

  8. Hardik singla says:

    Is date for GST in haryana extended for vat dealers ?

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