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TMI BlogApproach for selection of Registrations for issuance of Provisional IDs OverviewX X X X Extracts X X X X X X X X Extracts X X X X ..... Approach for selection of Registrations for issuance of Provisional IDs Overview - Goods and Services Tax - GST Dated:- 25-1-2017 - News - CBEC has started the process of migrating the existing Central Excise (CE) and Service Tax (ST) registrations to GST and issue Provisional IDs to them. As a mandatory requirement, only PAN based registrations would be issued Provisional ID. It is therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvised that all Assessees having non-PAN based registrations, get their registrations converted to PAN based to obtain Provisional IDs. Since GST registration will be based on PAN and State, only one Provisional ID will be issued to a given PAN for a given state, irrespective of the number of registration on that PAN in that state. For Ex PAN XXXXX1111X has 10 CE registrations in the state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maharashtra from XXXXX1111XXM001 to XXXXX1111XXM010 . In such cases only one Provisional ID will be issued to the registration XXXXX1111XXM001 (first registration when sorted alphabetically). In case the assessee wishes to enroll in GST for the other 9 registrations as well, the details regarding the other registrations (address of premise) may be include as Additional Place of Business ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same applies to ST registrations also). In the approach, wherever the combination of State and PAN is mentioned, it means a 12 character string where the first two characters are numeric and represent the State and the last 10 characters are the PAN associated with the registration. Specific details on issuance of Provisional IDs for CE ST are provided below: CE Registrations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Basis the 11 and 12 character in the Registrations number, CE registration have been classified under the codes XM , EM , XD , ED and EI . Provisional IDs are also being issued in the same preference. For Ex In Step 1, all registrations belonging to the XM category are selected for issuance of Provisional IDs. All registrations having a unique combination of State and PAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be issued a Provisional ID. In case there are multiple registrations for the same State and PAN combination, then the first registration in the alphabetical order would be granted the Provisional ID. In Step 2, all registrations belonging to EM category would be selected for issuance of Provisional IDs. In this step, only those registrations would be issued a provisional ID where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he combination of State and PAN is not already occurring in Provisional IDs issued in Step 1. Similarly for step 3 XD registrations would be selected and Provisional ID issued to only those registrations where the combination of State and PAN is not already occurring in Step 1 and Step 2. Similarly step 4 and 5 would be executed. Additionally, Each CE registration contains 2 addresses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one for the Head Office and another for the Business Premise. For a given CE registration, if the State for the Head Office and Business Premise is different, then the registration will be eligible for issuance of 2 provisional IDs whereas in case where the State for Head Office and Business Premise is same, only one Provisional ID would be issued. ST Registrations: ST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrations have 2 categories Centralized and Non-Centralized. Under Non-Centralized registrations, there are 3 categories SD . ST and SE . The registrations for issuance of Provisional IDs have selected in the same order. With the process being same as for CE i.e. only one Provisional ID for a combination of State and PAN , in Step1 registrations belonging to the category SD have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chosen followed by ST and SE in Step 2 and 3 respectively. Post selection of registrations from Non-Centralized category, Centralized registrations are selected provided the State and PAN combination is not already occurring in the Non Centralized category. For Ex a centralized registration has 15 premises in 15 different states, and out of these 15 premises, 5 are such where the comb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination of State and PAN is already occurring in Non-Centralized registrations. In this case, 10 (15 5) provisional IDs would be issued. Once the list of registrations in ST to be issued Provisional IDs is selected (including both Centralized and Non-Centralized), this would be checked with the list of registrations selected for Provisional IDs for CE. All ST registrations where the combi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of State and PAN is same as that used in any of the CE registrations already selected would be removed from the list and would not be issued any Provisional ID. Summary: 1. Provisional IDs would be issued only for PAN based registrations. 2. Only one Provisional ID would be issued for multiple registrations where the combination of State and PAN is same and it would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the first registration selected in the alphabetical order. 3. For CE registrations, the order of selection is XM , EM , XD , ED and EI 4. For ST registrations, the order for Non-Centralized is SD , ST and SE . 5. Only those ST registrations would be issued Provisional ID where the State and PAN combination is not occurring in selected CE registrations. Assistance Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired: For any assistance required or complaints related to migration to GST, please contact CBEC s GST Helpdesk at 1800-1200-232 or send email to [email protected] You may also contact the Nodal Officer at: Name: Designation: Phone: Email: - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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