What is the Process of GST Migration in India

Process of GST Migration
Monisha Chaudhary
| Updated: Mar 29, 2019 | Category: GST

GST migration is considered as a process for insurance of the provisional GSTIN for existing and registered taxpayers under the Central Excise or Service Tax to enable the smooth transition to GST based on the implementation of the GST on 1/7/2017.

Normally, the taxpayers who are registered under the VAT or excise or Service Tax mainly could enrol the Common Portal with excellence invalidating the e-mail address along with the mobile number. It could be made directly with Facilitation Center notified to the commissioner.

Existing taxpayers would mainly be registered under the Central Excise or Service Tax would also mainly receive the provisional credential on the online ACES portal. Normally, the credential could be used for the login in the official website[1].

Mobile number and email address Verification are most important so that the taxpayers need to submit the enrollment form for ensuring that their form is finalized in a more significant manner.

How would be the Migration of the Existing Taxpayers Made?

When you are planning to migrate invalid PAN or non-PAN then you could follow the below instructions that include the

  • The taxpayer needs to register with the PAN when the Central Excise or Service Tax assessee does not have the valid Income Tax Permanent Account Number (PAN)
  • PAN number is important for getting GST Identification number (GTIN)
  • You can conveniently apply for getting the PAN online via income tax portal.
  • CBEC requires the registered PAN along the current income tax database with valid PAN for migrated to GST
  • Update the complete Central Excise or Service Tax registration number using the valid PAN
GST Migration process

What are the Taxpayers Need to Know?

All existing Central Excise and Service Tax could get the GST Migration from 7th January 2017. For easily migrate to the GST, the assesses would also mainly provide the Provisional ID along with the Password by the CBEC.

  • Provisional IDs are issued to assesses having valid PAN associated with their registration
  • When assesses could not provide the Provisional ID due to the below cases:
  • Invalid PAN registration
  • PAN is registered under State a Tax authority with Provisional ID supplied by State Tax authority
  • If there are any multiple CE/ST registrations on same PAN in State.

Normally, the assesses also needs to use the high-end Provisional ID and Password for the complete login for GST Common Portal so that it is important to submit the complete Form-26 with the detailed information and documents. When you like to get the complete aspects for easily enabling a high standard option then you need to get every document submitted to the excellence.

What are the Important Steps to Be Followed by the Assesses to Migrate GST?

All assesses who are willing to migrate GST should follow the steps as described below:

  • Step1: Login to ACES portal
  • Step2: Enter ACES User ID and Password
  • Step3: Navigate using the Menu if you are not registered, member
  • Step4: Create the Provisional ID and password
  • Step5: Login the website with Provisional ID and Password
  • Step6: Click GST Common Portal or https://www.gst.gov.in with ID and Password
  • Step7: Fill the Form-26
  • Step8: Click submit

How to Make the Provisional Registration?

With the complete enrolment process, Taxpayers would get the provisional certificate of the registration in the FORM GST REG-25 so that it would mainly have the complete GSTIN. When the taxpayers have a number of  registration bed on the previous law on PAN, then the individual would get granted about the provision of the registration under the GST

The individual having the centralized registration based on the service tax are also granted under the one GST provisional registration in the State so that they will be registered with service tax.

What is the Final Registration Involved?

When the person is liable for registering under the GST then the individual would submit the application in a more electronic manner under the FORM GST REG–26. All the detailed needs to be submitted with 3 months period

  • When the details are complete and correct then your final GST Registration is provided under the FORM GST REG-06
  • When the details are not correct then you would get the notice in FORM GST REG-27.
  • Therefore reasonable opportunity will be given so that it would it is important to prove the documents. If not, the provisional registration is canceled in FORM GST REG-28
  • When reply of the applicant is complete satisfaction then show-cause notice will be nullified under the FORM GST REG- 20

What is the Process of GST Migration Involved for Tax Payers?

The complete process of migration is given below in the step by step process so that the instructions would be issued under the GSTN for the taxpayers.

  • Tax Payer would receive the notification on email and mobile number from email or number communicated
  • Tax Payer needs to require to apply for the complete new Registration on GST portal in under the “Services” tab
  • While submitting the form, Tax Payer could provide new email ID and Mobile Number for verification
  • Tax Payer needs to select New Registration Form under Business Details Section that includes
  • “Reason to obtain registration” “Others” “Application for migration under Notification No 31/2018 (or 67/2018)” text box will be opened
  • Check the Business Details section on the main page that shows the “Indicate Existing Registration” so that the Tax Payer needs to provide existing GSTIN for the Migration request
  • Tax Payer is also mainly required for mentioning the registration details based on the earlier Acts from migration
  • “Date on which liability to register arises” and “Date of commencement of Business” also needs to be provided
  • With the completion of the application for registration successful, you can submit the application for that is assigned for the Central Tax Authorities or State Tax Authorities
  • Tax authority would verify the details and take immediate action for registration of the application based on the provision of the Law based on the reference of notification
  • When the Application is mainly approved then the Taxpayer would receive the main that is given in the email ID as well as GSTIN with the Access Code
  • With the complete New Registration application approval, you would get the new notification from GSTIN with the access token.

When the taxpayer does not issue same GSTIN then the taxpayer needs to active the GSTIN using the token that he or she has received in the email. Then the individual could continue with all the other procedure. It is also more possible for the taxpayer to easily get the issued in the GSTIN that mainly enabled with the entity code to the highest manner with the previously existing record. Taxpayer also needs to get the complete different GSTIN when compared to that of earlier with the migration that is sought and suitable for activating the new GSTIN.

What Is The Main Reporting Process?

  • List of taxpayers having filed the Part A enrolment form will be prepared by respective jurisdictional officers. GST Form REG 26
  • Jurisdictional officers would be completely verifying that Taxpayers do not file the Part B form so that they would be verified with easily looking at the taxpayer profile in the back office. When a taxpayer has recently filed the Part A but not filed Part B, then complete information present in the Form REG 26 are changed into NA.
  • The list would be sent to GSTN via email

Consulting the highly experienced GST Registration team would be more useful for getting further information. Whether you are looking for the GST Filing, GST Migration Online, GST Consultation or GST Tax Solutions, you can get convenient service here.

Whether you need GST migration or need any query regarding the same, contact Swarit Advisors.


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