Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Thursday, June 29, 2017

Solution to procedural difficulties in GST while migration

ISSUES FACED BY TAXPAYERS & CLARIFICATIONS THEREON REGISTERED UNDER CENTRAL EXCISE & SERVICE TAX MIGRATING TO GST

S. NO.
ISSUES ENCOUNTERED
CLARIFICATIONS ISSUED
1.
Not able to migrate to GST due to RC cancelled  (Provisional ID Cancelled) error

(a) Provisional ID's appearing as  'RC Cancelled', are being reactivated. Please use these to enroll on GST portal beginning 25 June.
(b) Once enrolled, you get three months to submit your registration form.
(c) Share your Provisional ID & Registration  No. with cbecmitra.helpdesk@icegate.gov.in  & wait for at least 10 days for issue to get resolved.
2.
Provisional ID to be used in place of GSTIN for conducting business till issue of certificate of registration.
(a) Migrating taxpayers can use enrolled provisional ID as their GSTIN for conducting their business from 01 July 2017 for three months without waiting for issue of certificate of registration (GSTIN).
(b) Taxpayers who have obtained Central Excise and Service Tax Registration in June, 2017 would be issued provisional ID in the first week of July, 2017.
3.
Applications for new registration under GST
Application for new registration under GST can be filed beginning from 25 June, 2017. The application for registration can be submitted within a month of the date of liability to get registered.
4.
Provisional ID Awaited not Available
Share your Registration  No., PAN , Legal Name on PAN,  Trade Name of Assessee with cbecmitra.helpdesk@icegate.gov.in  & wait for at least 10 days for issue to get resolved.
5.
Status of Provisional ID & Password
(a) Provisional ID will be made available on your ACES account.
(b) You can log in to see the Provisional ID and password.

Frequently Asked Questions on GST:
S. No.
Questions Raised
Clarifications
1.
An existing PAN-based Service Tax (ST) and Central Excise (CE) assessee wish to enroll in GST having business premises and factories in Telangana.
Although the Provisional ID and password  has been received for the State of Andhra Pradesh, whereas the Principle Place of Business is located in Telangana.

(a) Issue of Fresh Provisional ID's & Passwords to  assessee which are situated in the State of "Telangana", but incorrectly issued Provisional IDs and passwords for "Andhra Pradesh".
(b) Cancellation of Previous provisional ID's & passwords issued for "Andhra Pradesh" instead of  Telangana & can no longer be used for migrating to GST.
( c) Such new Provisional IDs and Passwords can be obtained through the ACES portal at www.aces.gov.in.
2.
An existing PAN-based Service Tax (Centralized registration) assessee wishes to enroll in GST having multiple registered business premises in different States  (i.e., 5 different States on the same PAN) from where services are provided.

Provisional IDs and Passwords for all the different States have not been received till date (i.e. Provisional IDs and passwords for only two States have been received)
(a) On ACES, Centralized Registration (CR) captures the Address Details (including State) of the assessee' s registered business premises in a State, as well as, branches or many registered addresses in different States across the country from where services are provided.
(b)These assessee are issued only one Provisional ID and password for each State (across the CR premises and all branches).
( c) Therefore a provisional ID for each state shall be received by the assessee.
3.
An existing taxpayer wishes to enroll under GST. To complete the Provisional Registration process, one needs to enter the OTP in OTP Verification window.
However, sometimes OTP is received on the  mobile number, and not on registered email ID.

In such a scenario, please contact GST helpdesk at helpdesk@gst.gov.in or call at 0124-4688999.

4.
An existing taxpayer wishes to enroll under GST. For migrating to GST, the taxpayer created a new username and password on the GST Common Portal.
The person has forgotten the Username (or Password) so created. When  tried to create a new username (or password), a message appeared :
“Provisional ID entered is already mapped to a user. Kindly login with a valid username”.


For further assistance, please contact the GST helpdesk at helpdesk@gst.gov.in or call at 0124-4688999.
5.
An existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee received the Provisional ID and Password from the State VAT. 
While migrating to GST through VAT on the GST Common Portal, assessee didn't  add his Service Tax &  Central Excise details in GST Enrolment Application.

(a) The facility to add existing registrations in the Enrolment Application is available on the GST Common Portal. You can add the remaining registrations at the time of enrolment under GST.
(b) If you have submitted the Enrolment Application with DSC or E-sign without remaining registrations, & already received Application Reference Number (ARN), you will not be able to add the remaining registrations now.
( c) In such a case, You will be able to add or remove the other registrations in the Enrolment Application only after the appointed date (i.e., date of implementation of GST) through the process of amendment (non-core).

6.
An existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee did not receive the Provisional ID and password for migrating to GST.
(a) You may have multiple registrations under the State VAT department. For further investigation, please contact CBEC Mitra Helpdesk at  cbecmitra.helpdesk@gst.gov.in or call at the toll-free number 1800-1200-232.
(b) When requesting help, please provide your registration details to CBEC Mitra Helpdesk. CBEC Mitra Helpdesk will notify you as soon as the issue is resolved.
7.
For migrating to GST, An existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee has received the Provisional ID and password from the State VAT department.
Do the assessee also need to add his ST and CE registration details in the Enrolment Application
(a) Yes, you must add your Service Tax (ST) and Central Excise (CE) registration details in GST FORM-20 on the GST Common Portal.
(b)  Since GST registration is based on PAN and State, only one Provisional ID and password will be issued to a given PAN for a given State, irrespective of the number of registrations on that PAN within the State. In case the assessee wishes to enroll in GST for the other registrations as well, the details of these registrations  (addresses of premises) may be included as ‘Additional Place of Business’.

8.
I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee .After logging into the ACES portal, under SERVICE TAX, the Provisional ID is shown as  "Awaited".

(a) If you are already registered as a Central Excise (CE) or Service Tax (ST) assessee on the ACES portal, after 31.01.2017, then your Provisional ID and password for migrating to GST has not yet been generated.
(b) You are advised to wait for the same. Any updates on issuance of Provisional IDs and passwords, to such assessee, will be published on both the CBEC and ACES websites.
So, please keep checking the status of your registration at www.cbec.gov.in & www.aces.gov.in.

9.
ST registration no. of an assessee was ST001 and after cancellation (or surrender), his  current registration number is ST002.  However, a Provisional ID and password has been issued against his previous registration number ST001. he logged into the ACES portal (using his existing ACES username and password), and received the Provisional ID and password for his previous registration number ST001, but not for the current registration number ST002
(a) If an assessee has multiple registrations within a State on the same PAN, only one Provisional ID and password will be issued.  Only one Provisional ID and password will be issued to a given PAN within a State, irrespective of the number of registrations on that PAN within that State.
(b) You have more than one registration  i.e., ST001 and ST002, of which registration number ST001 is either "Inactive" or "Surrendered" while CBEC portal has been treating the same as "Active".
( c) However, as per CBEC guidelines, a Provisional ID and password has already been allotted against the registration number ST001.
(d) Accordingly, no further Provisional ID & passwords shall be issued for the Reg. no. ST002 since it is linked to the same PAN with which earlier Reg. no ST001 has been linked.
( e) For further assistance, please contact CBEC Mitra Helpdesk at cbecmitra.helpdesk@gst.gov.in or call at the toll-free number 1800-1200-232, and provide your registration details (both earlier and current registration numbers).
Note: As per the ACES website, the registration number ST001 is "Active" and thus eligible for issuance of Provisional ID and password.

10
On the GST Common Portal, an existing taxpayer who wish to enroll under GST entered the Provisional ID and password in the respective fields.
After clicking the LOGIN button, message displayed on screen: "Provisional ID is invalid".

(a) Clear your web browser’s cache i.e., delete your browsing history, and then sign into the GST Common Portal again.
(b) You will receive a 10-digit access token (or password) along with the Provisional ID. In case you have received an access token of less than 10 digits, please insert a “0” or zero as prefix to the token i.e., if you received an access token of“12345678”, then the corrected token number is “0012345678”.
( c) If the issue persists, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further assistance. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.

11
On the GST Common Portal, an existing taxpayer who wish to enroll under GST entered the Provisional ID and password in the respective fields.
After clicking the LOGIN button, message displayed on screen: "Provisional ID is invalid".
(a) Multiple causes may have contributed to this problem.
(b) For further investigation, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999.
( c) When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.
12
I am an existing taxpayer and wish to enroll in GST. For enrolment under GST, an existing taxpayer  wanted  to create a new Username and Password. However, the assessee have not received OTP on his registered mobile number.
Problem persisted even after I clicking  "RESEND OTP" button on the GST Common Portal.

Alternative No.1 :
(a) Your mobile number may be registered for Do Not Disturb (DND) services, due to which the OTP cannot not be delivered.
(b) You are advised to de-activate DND services from your mobile network.
( c) Once de-registered, you must redo the entire process of registration on the GST Common Portal. If the problem persists, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
Alternative No. 2:
(a) The one-time-password (OTP) may have been delivered to the spam folder of your registered email ID. Please check the spam folder of your email account.
(b) If you find the OTP in the spam folder, please change the spam-filter policy settings of your email account to allow legitimate emails sent by GSTN. This will ensure that a future OTP sent by GSTN is not marked or filtered as spam.
( c) If you do not find the OTP in the spam folder, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
13
I am an existing taxpayer and wish to enroll in GST. While submitting GST FORM-20 with DSC, I received the error message: "DSC is not registered with authorized signatory".

Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.

14
An existing taxpayer have submitted the Enrolment Application i.e., GST FORM-20 on the GST Common Portal. However, Application Reference Number (ARN) have not been received through email with all details.

(a) Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
(b) When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.

15
An existing taxpayer on submitting the Enrolment Application i.e., GST FORM-20 on the GST Common Portal, received the message “Submitted & Pending for verification"
(a) Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
(b) When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.

16
An existing taxpayer wishes to enroll under GST. On the GST Common Portal, while filing GST FORM-20, the desired RANGE CODE is not appearing in the drop-down list.

(a) Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation.
(b) When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.



Compiled by : Team GST at Sandeep Ahuja & Co