Enrolment Requirement For
Existing Assessees : Why to Enroll on GST Portal
All
existing taxpayers registered under the Central Excise, Service Tax, State
Sales Tax or Value Added Tax (VAT), Entry Tax, Luxury Tax and Entertainment Tax
are required to provide their details at GST Common Portal (gst.gov.in) managed
by GSTN for the purpose of migrating themselves to
the GST regime.
- To begin with, the taxpayers registered under the State
Vat Department needs to provide their details.
- Service
Tax and Excise Taxpayers (not registered with VAT) can migrate to GST till
31st January 2017.
- Once
the taxpayers provide their details there will be no need for them to
register again with the State or Center once the GST Act is implemented.
Existing
Assessee: How to Enroll with GST Common Portal
GST Enrollment Schedule For
Existing Service Tax, VAT and Excise Taxpayers
The schedule for enrolment on GST portal for
different states is given below. If you are existing Service Tax. Excise or VAT
assessee, then you can register during these specified dates. However, the
registration will be open till 31/01/2017 for those who miss the chance:
|
States
|
Start Date
|
End Date
|
|
VAT – Puducherry, Sikkim
|
08/11/2016
|
23/11/2016
|
|
VAT – Maharashtra, Goa, Daman and Diu, Dadra and Nagar
Haveli, Chhattisgarh
|
14/11/2016
|
30/11/2016
|
|
VAT – Gujarat
|
15/11/2016
|
30/11/2016
|
|
VAT – Odisha, Jharkhand, Bihar, West Bengal, Madhya
Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur,
Mizoram
|
30/11/2016
|
15/12/2016
|
|
VAT- Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh,
Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan
|
16/12/2016
|
31/12/2016
|
|
VAT- Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh
|
01/01/2017
|
15/01/2017
|
|
Enrolment of Taxpayers who are registered
under Central Excise Act/ Service Tax Act but not registered under State VAT
|
01/01/2017
|
31/01/2017
|
|
Delta All Registrants (All Groups)
|
01/02/2017
|
20/03/2017
|
Enrolment
Process for Taxpayer already registered with the Service Tax, State VAT
department and Excise
Step 1: Get Provisional ID and Password
From Service Tax Department or State VAT Department
The
respective State VAT/Service Tax department will be communicating the
Provisional ID and Password to the respective registered taxpayers.
Taxpayers registered with service tax/excise but not registered with VAT can
get thier provisional ID and password by signing in to ACES.GOV.IN website.
VAT
registered assessee can get their provisional ID and password from State VAT
department website by signing in to the VAT portal
Format of GST Enrolment
Provisional ID
Note: In case you are a registered
taxpayer with Service Tax/Excise/State VAT Department and you have not received
the provisional ID and password, contact your Service Tax/Excise/State VAT
Department.
Information Required for Registration With The
GST Portal
Before enrolling with the GST Portal, you must
ensure to have the following information:
- Provisional ID received from
State/ Central Authorities
- Password received from the
State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Step 2: Go To GST.GOV.IN and
Create Unique User Name and Password
Access
the GST Common Portal (gst.gov.in). Create your unique the user-name and
new password using the provisional ID and password communicated to you.
Step 3: Login
Login
to the GST Common Portal with your newly created the user-name and
password
Step 4: Fill Enrolment
Application
Fill
the enrolment application and provide the business details. Don’t miss any
mandatory filed.
Step 5: Verify already
available details
Verify
the details in the enrolment application that are already available and auto
populated from the State Vat system.
Step 6: Sign Application
Electronically – Digital Signature or E-Sign
Sign
the enrollment application electronically by affixing your digital signature
certificate (DSC) or E-sign. In case of E-sign, the Aadhar Number of authorised
signatory is mandatory.
Mandatory Requirement of
Digital Signature Certificate
– Company
– Limited Liability Partnership (LLP)
Step 7: Attach Documents and
Submit Application
Submit
the Enrolment Application along with necessary attachments (documents) as
specified.
Documents To Be Uploaded on
GST Portal
|
S.No.
|
Documents
|
File Size Format
|
Maximum Allowable
Size
|
|
1.
|
Proof of Constitution of Business
- In case of Partnership firm:
Partnership Deed of Partnership Firm (PDF and JPEG format in maximum
size of 1 MB)
- In case of Others:
Registration Certificate of the Business Entity
|
PDF or JPEG
|
1 MB
|
|
2.
|
Photograph of Promoters/ Partners/ Karta of HUF
|
JPEG
|
100 KB
|
|
3.
|
Proof of Appointment of Authorized Signatory
|
PDF or JPEG
|
1 MB
|
|
4.
|
Photograph of Authorized Signatory
|
JPEG
|
100 KB
|
|
5.
|
Opening page of Bank Passbook/ Statement
containing Bank Account Number of < Account Number>, Address of Branch,
Address of Account holder and few transaction
details
|
PDF and JPEG
|
1 MB
|
Step 8: Verification
Once
the application is submitted, the details will be verified by the GST system
Step 9: Issuance of
Application Reference Number (ARN)
If
details are satisfactory, an Application Reference Number (ARN) will be issued
and the status of Provisional ID will be changed to “Migrated” till appointed
date (i.e. the date of implementation of the GST Act).
Step 10: On GST
Implementation – Issuance of Registration Certificate
On
the implementation date of the GST (i.e. appointed date), the provisional ID
status will be changed to “Active” and a provisional Registration Certificate
will be issued to every registered taxpayer. Thereafter you will be able to
utilize the services available at GST Common Portal like filing of GST Returns,
GST Payment etc.
Important FAQs Related to GST
Enrolment
1.
Who can be the primary Authorized Signatory?
A primary Authorized Signatory is the person who is
primarily responsible to perform action at the GST Common Portal on behalf of
the taxpayer. All communication from the GST Common Portal relating to taxpayer
will be sent to the primary Authorized Signatory.
|
Type of Business
|
Who can be the Authorized Signatory?
|
|
Proprietor
|
The proprietor or any person authorized
by the proprietor
|
|
Partnership
|
Any authorized partner or any person
authorized by the partners
|
|
Company, LLP, Society or Trust
|
The person authorized by Board or Governing
Body. can act as Primary Authorized Signatory
|
In case there is a single Authorized Signatory for
a business entity, the single Authorized Signatory will be assumed to be the
primary Authorized Signatory.
In
case there are multiple Authorized Signatories for a single business entity,
one Authorized Signatory need to be designated as primary Authorized Signatory.
The e-mail address and mobile number of the Authorized Signatory needs to be
provided during enrolment.
Note:
The Authorized Signatory or Primary Authorized cannot be Minor in age.
2. Which details are
prefilled in the Enrolment Application? Can I make changes in my Legal Name,
State Name and PAN in the Enrolment Application?
Following details are auto-populated from the VAT
database in the Enrolment Application:
- PAN of the Business
- Legal Name of Business
- Name of the State
- Reason of liability to obtain
registration
You cannot make changes to any of these fields as
appearing in the Enrolment Application.
3. What
is Principal Place of Business and Additional Place of Business?
Principal Place of Business is the primary location
within the State where a taxpayer’s business is performed. The principal place
of business is generally the address where the business’s books of accounts and
records are kept and is often where the head of the firm or at least top
management is located.
Additional Place of business is the place of
business where taxpayer carries out business related activities within the
State, in addition to the Principal Place of Business.
4.
What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature
which is internationally accepted product coding system used to maintain
uniformity in classification of goods.
SAC stands for Service Accounting Codes which are
adopted by the Central Board of Excise and Customs (CBEC) for identification of
the services.
5.
Which bank account should I provide in the Enrolment Application? I have more
than one bank account. Can I add all of them while enrolling with GST Common
Portal?
Enter the details of the bank accounts used for the
purpose of carrying out business transactions in the Enrolment Application
while enrolling with the GST Common Portal.
You can add up to 10 bank accounts while enrolling
with GST Common Portal in the Enrolment Application.
6.
Can I submit my Enrolment Application at GST Common Portal without
electronically signing the application with DSC or E-sign?
Yes, you can submit the Enrolment Application at
GST Common Portal without electronically signing it but you need to sign the
application at a later date within the time allowed under the GST Act. Only
signed Enrolment Applications shall be considered for issue of Final
Registration Certificate. You can view the submitted application after login by
accessing “My Saved Applications” at the GST Common Portal.
7.
Is electronically signing the Enrolment Application using the DSC mandatory for
enrolment?
Electronically signing the Enrolment Application
using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited
Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using
DSC is optional.
8.
My DSC is not registered with the GST Common Portal? Will I be able to submit
my Enrolment Application with my DSC? How can I register my DSC with the GST
Common Portal?
You cannot submit the Enrolment Application if your
DSC is not registered with the GST Common Portal. Therefore, you need to
register your DSC at the GST Common Portal by clicking the Register DSC menu.
During registration of DSC with the GST Common
Portal, the PAN of the DSC holder will be matched with the PAN database of the
CBDT. After validation you need to select the certificate that you need to
register.
Note: Only Class -2 or Class 3 DSC can be
registered at the GST Common Portal.
9.
What is E-Sign? How does it work?
E-Sign stands for Electronic Signature. E-Sign is
an online electronic signature service that allows an Aadhaar holder to
digitally sign a document. If the taxpayer opts to electronically sign the
Enrollment Application or any other document at the GST Common Portal using the
E-Sign service, the following steps are performed:-
1. The taxpayer clicks the E-sign button.
2. The GST Common Portal prompts the taxpayer to
enter the Aadhaar number of the Authorized Signatory.
3. After validating the Aadhar Number, the GST
Common Portal sends a request to UIDAI system to send an OTP.
4. UIDAI system sends an OTP to e-mail address and
mobile number registered against Aadhaar number.
5. The GST System prompts the taxpayer to enter the
OTP.
6. The taxpayer enters the OTP and submits the
Enrollment Application or the document. The e-Signing process is completed.
11.
Is there any charge applicable on submission of the Enrolment
Application at the GST Common Portal?
No, there is no charge applicable on submission of
the Enrolment Application at the GST Common Portal.
12.
What is ARN? What is the format of ARN?
ARN refers to Application Reference Number. It is a
unique number assigned to each transaction completed at the GST Common Portal.
It will also be generated on submission of the Enrolment Application that is
electronically signed using DSC. ARN can be used for future correspondence with
GSTN.
13.
I have multiple businesses in one state registered using the same PAN. Do I
need to enrol each business separately with GST?
As one PAN allows one GST Registration in a State,
you may register one business entity first. For the remaining business within
the State please get in touch with your Jurisdictional Authority.
