FAQs on Migration to GST
Approach for selection of Registrations for issuance of Provisional Ids
Migration Guide-PPT for taxpayers
Communication to Taxpayers regarding migration
Step by Step Guide to Taxpayers
DO letter of Member IT dated 6.1.2017
DO letter of Member IT dated 27.1.2017
CC CX Zone Bangalore's letter on Migration Seva Kendra
Guidance Note to deptt. officers
Legal provisions of Migration
Draft Rules and Formats
Overview on GST
FAQs on GST
The three Rules viz. Accounts and Records Rules, Advance Ruling Authority Rules & Appeal Rules have been uploaded and comments, if any, may be sent latest by 27/04/2017 to email@example.com .
Provisional Id and password of taxpayers who have registered in February and March 2017 will be made available shortly for GST enrolment.
Provisional Id and password of Central excise and Service taxpayers cancelled due to State VAT registration cancellation, will be restored shortly for GST enrolment.
To enrol on GST portal use the provisional ID and password made available through ACES website or through your local range office. Your enrollment in time would allow an easy transition to GST for your business entity.
Taxpayers are required to first enrol on GST portal before they can file Central Excise or Service Tax return.
The Central GST Act /Integrated GST Act /Union Territory GST Act of Parliament received the assent of the President on the 12th April,2017.
The Last date for filing of ST-3 return & ST3C (Return prescribed exclusively for OIDAR Services) for the period Oct-Mar 2016-2017 is 25th April, 2017. In order to avoid the last minute rush/payment of late fee, the Service Tax assessees are requested to file their ST-3/ST3C return at the earliest.
<<<<<<< .mine Attention CX and ST Assessees : The last date for migration to GST has been extended to 30.04.2017.
======= The utilities for filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016 - March, 2017 are now available in both offline and online version. The last date of filing the ST-3 & ST3C return, for the said period is 25th April,2017. For details, please see (What?s New).
In case of any difficulty in accessing the ACES Application, the assessees can seek help of the CBEC-Mitra Service Desk by sending e-mail to firstname.lastname@example.org or calling up National Toll-free number 1800-1200-232.The CBEC-Mitra Service Desk functions 24/7.
Kind Attention All Central Excise and Service Tax taxpayers migrating to GST, please note that Apart from CDAC eSign, NDSL?s eSign services will also become functional from 4th April 2017 for submission of Form 20. You may use NSDL's eSign also for submission of Form 20 on GST portal after activation of provisional ID. eSign is free to use during enrolment till 30th April 2017.
Attention CX and ST Assessees : The last date for migration to GST has been extended to 30.04.2017.
>>>>>>> .r1249 NEWLY INTRODUCED CGST/IGST/UTGST/COMPENSATION BILLS are available in What's New Section .Please see WhatsNew Section for details.
Extension of e-payment deadline and of banking hours till midnight of 31.3.2017 for CE/ST assessees - Please
All the Agency Banks will keep the counters of their designated branches conducting Government Business open for Transactions upto to 6.00 p.m. on 30th March 2017 and upto 8.00 p.m. on 31st March 2017 to meet the March-end rush. All electronic transactions (E-Payment facility) would, however continue till midnight on 31st March 2017. Assessees may avail of this facility.
Attention CX and ST Assessees situated in the state of Telangana : Assessees situated in the State of "Telangana" but wrongly issued Provisional IDs for "Andhra Pradesh" have now been issued new IDs for "Telangana". The old IDs issued for "Andhra Pradesh" have been cancelled and can no longer be used for migration. You are requested to get new IDs from ACES and complete the GST Migration Process. In case of any difficulty, please contact the CBEC Mitra Helpdesk on email@example.com.
FEW TAXPAYERS ARE ENCOUNTERING PAN MISMATCH ISSUES DURING MIGRATION TO GST. CERTAIN STEPS HAVE BEEN TAKEN BY GSTN TO HELP TAX PAYERS MIGRATE SUCCESSFULLY. FOR DETAILS, PLEASE SEE WHAT'S NEW SECTION.
CE/ST ASSESSEES ARE REQUESTED TO SCHEDULE THEIR TAX PAYMENTS FOR MARCH 2017 WELL IN ADVANCE TO AVOID LAST MINUTE RUSH.
The Commissionerate wise Migration status is available in what's new section.
The status of migration of CE and ST assessees to GST as on 28.02.2017 is made available under Antarang.
For the purpose of migration to GST, the "aggregate turnover" as per Section 2(6) of the REVISED DRAFT MODEL GST LAW ( November 2016) may be taken into account.
All CX/ST Zonal Chief Commissioners to ensure speedy and smooth migration of taxpayers to GST by 30.04.2017. Please
to see member's D.O letter dated 28.02.2017 in this regard.
CBEC LAUNCHES OFFICIAL MOBILE APP FOR GST. The MOBILE APP (
CBEC GST MOBILE APP
) can be downloaded at GOOGLE PLAY STORE now. The Mobile App gives all details about GST Draft LAWS/RULES and procedure for MIGRATION to GST by CENTRAL EXCISE/ SERVICE TAX ASSESSEES. CBEC 's GST HELPDESK can be contacted through the App round the clock by toll free number/email
KIND ATTENTION ALL CE/ST ASSESSEES: Provisional ID for migration to GST have been issued to all Assessees registered in ACES till 31.01.2017. You are requested to complete the migration to GST by 30.04.2017.
The ACES Service Desk Toll Free number 1800 425 4251 and E-mail ID firstname.lastname@example.org will not be available from 01.03.2017. Please call CBEC Mitra Helpdesk Toll Free number 1800 1200 232 and E-mail ID email@example.com for all queries and issues related to Central Excise, Service Tax & Goods and Services Tax.
CETSH changes effective from 01.01.2017 have been incorporated in ACES. Please download the latest ER1 utility from the link http://centralexcisechennai.gov.in/Chn_I_2016_Files/ACES/AcesDownloads/Default.htm. For details, see what's new.
Instructions and information of batches for GSTN Front-End training in Kanchipuaram in February 2017 are uploaded on Antarang home page. Please contact firstname.lastname@example.org for queries.
ALL CX/ST ZONAL CHIEF COMMISSIONERS ARE REQUIRED TO IMMEDIATELY CREATE GST MIGRATION SEVA KENDRAS TO ASSIST CE/ST ASSESSEES TO MIGRATE TO GST. IN THIS REGARD, PLEASE SEE MEMBER'S DO LETTER DATED 27.01.2017, ALSO SEE WHAT?S NEW SECTION FOR DETAILS.
The taxpayers based abroad and desirous of making the Service Tax payment in respect of Cross border B2C OIDAR services provided online/electronically to consumers in taxable territory has been enabled through (https://cbec-easiest.gov.in) . Please see What's New section for more details.
Application for Registration (Form ST 1A) for issuance of Registration Certificate (Form ST2A) in respect of service providers of Cross Border B2C Online Information and Database Access or Retrieval (OIDAR) Services are available in ACES from 01-12-2016. Please see What's New section for more details.
In view of the introduction of GST w.e.f. 1.4.2017, the Combined Annual return for CE & ST assessees for 2015-16 is not required to be filed.
All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. Please see What?s New Section for details of TEMP Central Excise & Service Tax Registrants.
Excel Offline Utility for offline filing of ER-8 Return by Jewellery Manufacturers is available for download in ACES website. For details see "WHATS NEW".
Revision of Return is available for Central Excise assessees w.e.f.17th August,2016 vide Notification No. 42/2016-CE (NT) dated 11.08.2016. For details please see What's New section.
MODIFIED ER-8 RETURN FORMAT IS AVAILABLE FOR ASSESSEES WHO HAVE REGISTERED UNDER THE CATEGORY "JEWELLERY-7113" FOR FILING ONLINE IN ACES. RETURNS CAN BE FILED BY SUCH ASSESSEES FOR THE QUARTERS JAN-MAR'2016 AND APR-JUN'2016. THEY MAY NAVIGATE THROUGH THE MENU RET-->FILE RETURNS-->ER-8.
Draft circular on Unjust Enrichment in Service Tax is available for feedback and comments. Send your feedback to email@example.com or firstname.lastname@example.org or email@example.com by 6th September 2016. For details, see What's New Section.
ER-8 return for manufacturers registered under the business category ?Jewellery-7113? will be made available shortly. Jewellery manufacturers, who are presently registered under any other category and have not amended their registration so far under, business category ?Jewellery-7113?, are requested to now amend their registration modifying the business category.
A manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both, is not required to submit ground plan for the purpose of obtaining central excise registration.
Assessees can now opt for centralized registration and capture additional premises through A1 form. For details and procedure, see What?s New.
The last date for Excise registration and duty payment for jewellery manufacturers has been extended upto 31.07.2016. For details please see What's New Section.
New Accounting Codes have been allotted to Krishi Kalyan Cess - 00441509(Tax Receipts), 00441510 (Other Receipts), 00441512(Penalties). Assessees may tender their payments through EASIEST website (https://cbec-easiest.gov.in/). For details see What's New Section.
CDR wise list of assessees having temporary registration of Central Excise and Service Tax of all the jurisdictions have been uploaded on http://centralexcisechennai.gov.in. This list may be utilised for taking action for conversion of all non-PAN based registrants to PAN based ones.
Manufacturers of articles of jewellery falling under CETH 7113 can get registered by selecting the jewellery -7113 as Business Category in the A1 application form.
New Accounting Codes have been allotted to Infrastructure Cess vide Pr.CCA, CBEC, New Delhi's OM NO. Coord/13-6/h/A/c/Vol.VIII/333 Dt. 28-3-2016. Assessees may tender their payments through EASIEST website (https://cbec-easiest.gov.in/). For details see WHAT'S NEW section.
Specified jewellery manufacturers and manufacturers of readymade garments and made up articles of textiles are exempted from Physical verification of premises for their registration (Refer 6/2016-CE(NT) dt.1.3.2016). In case any automatic mail intimating the date and time of physical verification is received by such registrants, the mail may please be ignored.
PAN is mandatory for obtaining Service Tax Registration for applicants other than Government Departments.For details, please see (What's New).
All Central Excise and Service Tax assessees shall update their e-mail id and mobile number.
Assessees having non-PAN based registration number, shall convert to PAN based registration number (Refer Notification No.7/2015-CE dtd 1.3.2015 and Order No. 1/2015-ST dtd 28.2.2015).
New simplified procedure set for Registration in Central Excise vide Circular No. 997/4/2015-CX dated 28.02.2015 and in Service Tax vide Order No. 01/2015 - Service Tax dated 28.02.2015 (Please see details on CBEC site www.cbec.gov.in).
With effect from 1st October 2014, every assessee shall electronically pay the service tax payable by him, through internet banking vide notification 9/2014-ST dated 11.07.2014.
In case of any difficulty in accessing the ACES Application, the assessee can contact the ACES Service Desk either by sending e-mail to
or by calling up National Toll-free number 1800 425 4251.
HELP DESK: The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM.
ACES E-Filing Circular
ACES Certified Facilitation Centre Scheme
RBI Circular on Assessee Code
Know Status of Challan
Know Status of Assessee
Who We are
Enhancing the use of Information Technology
Streamlining Customs and Excise Procedures
Encouraging voluntary compliance
Evolving cooperative initiatives
Assisting in the formulation of Tariff policies
Combating Revenue evasion, commercial frauds and social menace effectively
Measuring conformance to service delivery standards
Developing professionalism and responsibility
DG( Systems), Delhi
CBEC Circular No. 919/09/2010 CX
Commissionerates Across India
(For Filing ER-3 returns for the Quarter Oct-Dec.2011 Onwards)
Dealer Return Utility
(For Filing ER-3 returns for the Quarter upto July-Sep.2011)
Dealer Return Schema
(For Filing ST-3 returns for the period upto Oct-Mar 2011)
(For Filing ST-3 returns for the Quarter April-June 2012)
(For Filing ST-3 returns for the Quarter Jul-Sep 2012)
Learning Management Software (LMS)
Central Excise (
Central Excise Application
Service Tax Application
Certified Facilitation Centres (CFCs)
MoU with ICAI
Supplementary MoU with ICAI
List of ICAI CFCs Registered with ACES
MoU with ICWAI
Supplementary MoU with ICWAI
List of ICWAI CFCs Registered with ACES
MoU with ICSI
Supplementary MoU with ICSI
List of ICSI CFCs Registered with ACES
User Manual for CFCs
Frequently Asked Questions
Learning Management Software (LMS)
Central Excise Registration
Service Tax Registration
Claims & Intimations
Frequently Asked Questions
Power Point Presentation on ACES for Assesses
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