GST
Migration Start Excise-05/01/2017 Service Tax-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 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
|
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 registration 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
|
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
|
14-11-2016
|
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
|
30-11-2016
|
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
|
16-12-2016
|
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
|
16-12-2016
|
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 registered 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
8th
GST Council meeting begins on January 3, 2017: The Council will meet
representatives of six crucial sectors
The
GST Council has begun 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.
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