Registered taxpayers under the erstwhile indirect tax regime were allotted a 15-digit provisional ID before the introduction of the Goods and Services Tax (GST) on July 1, 2017.
The CBIC today asked taxpayers, who wish to migrate their excise and service tax registration to the GST, to approach their jurisdictional tax officers by August 31 along with their provisional ID.
Registered taxpayers under the erstwhile indirect tax regime were allotted a 15-digit provisional ID before the introduction of the Goods and Services Tax (GST) on July 1, 2017.
These taxpayers were required to complete the registration formalities by filing up certain details of businesses for converting the provisional ID to GSTIN (GST Identification Number).
The GST Council, chaired by Union Finance Minister, had last month allowed businesses with provisional ID to migrate to the new GST regime.
These taxpayers will need to approach the jurisdictional nodal officer of the Central or state government on or before the August 31, 2018, along with provisional ID, registration number under the earlier law, reason for not migrating in the system, along with the contact details, the Central Board of Indirect Taxes and Customs (CBIC) said.
The details will then be sent to GST Network (GSTN) for examination and to enable migration of such taxpayers. After necessary activity, GSTN will send e-mail communication directly to the tax payer intimating the details of the process for completing the migration.
Once the taxpayer receives the detailed instruction from GSTN, he will be required to complete the migration process as per the instruction.
Over 1.11 crore businesses are registered under the GST, of which 63.76 lakh have migrated from the erstwhile service tax and VAT regime, and 47.72 lakh are new registrants. As many as 17.61 lakh businesses have opted for composition scheme under GST.
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