Carry forward of duty / tax credits in GST Regime and filing of returns- Pre requisite of enrollment in GST - GST - Trade Notice No. 06/2017

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX 7th FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU-575 003 C. No. IV/16/01/2017/Tech./3834 Date: 20.04.2017 Trade Notice No. 06/2017 Sub: - Carry forward of duty / tax credits in GST Regime and filing of returns- Pre requisite of enrollment in GST- Reg. All Central Excise and Service Tax assessees are requested to enroll in GST immediately to enable carry forward of duty / tax credits and filing of returns without any interruptions and thereby proceed to GST regime in a smooth manner. 2. Duty credits under the existing laws cannot be carried forward to GST unless enrollment in GST Portal (www.gst.gov.in) is completed. All are aware that provisional IDs and password are available in ACES Portal. 3. In case you are still to enroll, you are required to first enroll on the GST Portal before the return can be filed. Your enrolment in time would allow easy transition to GST for your business entity. 4. In case you have enrolled on the GST portal, please provide your user name (as registered in the portal www.gst.gov.in) in ACES and proceed to file your tax return. 5. In case you do not want to migrate to GST, the same may please be confirmed in ACES. You may continue to file returns but your provisional ID and password would be cancelled and this may deny your credit during migration to the GST regime. 6. The contents of the same may be brought to the notice of all constituent members of the Trade and Industry. Dr. M. SUBRAMANYAM COMMISSIONER