Migration of existing registration under GST has been termed as Enrolment under GST. As per the original schedule, assessee registered under Service Tax and Excise could enrol under GST from 1st January – 31st January 2017.
For reasons yet to be discovered, enrolment schedule for Excise and Service Tax registrants has been revised as under:
1. Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT : 07/01/2017 – 31/01/2017
2. Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT : 09/01/2017 – 31/01/2017
In the revised schedule, a new window has been created for assesses who have sought registration under VAT/Service Tax/Central Excise after August 2016 as 01/02/2017 – 20/03/2017