Service Tax Return filing blocked for those who not migrated to GST

Over excitement by CBEC Officials  on run up to GST has taken its toll with blocking of facility of service tax return filing facility by Official Portal for those who have not yet migrated to GST. Though as per the provisions of Section 25(1) of CGST Act, 2017 provides that every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed.   

Section 22(2) of CGST Act, 2017 further provides that every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day. Thus all those who are already registered with Service Tax or Central Excise are liable to get themselves registered under GST with effect from the appointed day(i.e. the date GST comes into force as per the Notification which is yet to be issued by the Government).

The appointed day is yet to be notified by the Government. But CBEC has already blocked Service Tax Return filing window and when a tax payer wants to upload his service tax return for the period October 2016 to March 2017 (for which 25th April is the last date of filing)by logging to aces site after using his user id and password; the following message is displayed.


All registered Central Excise or Service Tax Assesses may please note:

Duty/Tax credits under existing laws cannot be carried forward in GST unless you enrol in GST Portal (
To help you enrol, Provisional ID & Password is made available in ACES Portal. Please enrol in GST Portal IMMEDIATELY to avoid any duty/tax credit loss!
In case you are still to enrol, you are required to first enrol on the GST portal before the return can be filed. Your enrolment in time would allow an easy transition to GST for your business entity.
In case you have enrolled on the GST portal, please provide your user name (as registered on the portal in the box below and proceed to file your tax return.
In case you don’t want to migrate to GST, please confirm so by clicking “Not migrating to GST” and continue to file return. Your provisional ID and password would be cancelled and this may deny your credit migration to the GST regime.
 Enter your GST Username  Not Migrating to GST

There are only 2 options; either create user id for enrolment in GSTN portal and enter the same only then one is eligible to file the  return OR click on “Not migrating to GST”. If one wants to file the return by clicking on “Not migrating to GST”; it comes with a threat/warning that “Your provisional ID and password would be cancelled and this may deny your credit migration to the GST regime”

Who says transition to GST will be smooth?


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