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TMI BlogGST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017 - By: - Bimal jain - Goods and Services Tax - GST - Dated:- 5-1-2017 - - Dear Professional Colleague, GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-11-2016 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 30-11-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 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 16-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 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 16-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2016 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered 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 8 th GST Council meeting begins on January 3, 2017: The Council will meet representatives of six crucial sectors The GST Council has begu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Hope the information will assist you in your Profes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sional endeavours. In case of any query/ information, please do not hesitate to write back to us. Thanks Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Author of a book on Goods and Services Tax, titled, GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund) [3 rd Edition] - Reply By Ganeshan Kalyani as = How to register for input service distributor in addition to VAT registration within a State.Thanks Dated: 9-1-2017 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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