Enrolment of existing taxpayer on GSTN Portal
The Provisions provided in Section 142 read with Section 19 of the GST Act, the Registered Persons in the Earlier Law (Earlier law include - Central Excise Act, Service Tax Act (Finance Act 1994), State VAT, CST) the GSTN (GST Network) on their own shall initiate Migration Procedure to GST.
Initially Central Excise Manufacturers are being covered under the process of Migration which has begun with States/UT like Pondecherry, Sikkim from 08.11.2016 and Migration Process for Maharashtra, Gujrat, Goa, Daman & Diu, Dadra Nagar Haveli and Uttarakhand will start from 14.11.2016 to 29.11.2016.
All existing taxpayers and VAT dealers will be given a provisional ID and a password. First an username and password must be created using this provisional ID and password at the GST Common Portal – http://www.gst.gov.in./
It is assumed that all existing Central Excise taxpayers are already registered under State VAT Department. It covers both Central Excise and State VAT registration.
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