GST 10 POINT SERIES ON EXISTING TAXPAYERS : MIGRATION TO GST PORTAL - Enrolment of existing taxpayers under GST

[Puneet Agrawal]

1. With effect from 08th November, 2016, The GSTN has initiated GST migration/enrolment proceedings for existing taxpayers. The gst portal is being hosted at the domain www.gst.gov.in which shall be a one-stop destination for filing and processing of GST (CGST, SGST & IGST).
2. An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :

1. Central Excise
2. Service Tax
3. State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
4. Entry Tax
5. Luxury Tax
6. Entertainment Tax (except levied by the local bodies)

3. The migration process has been initiated in a staggered manner. The schedule is annexed to this document.
4. The user name and password for the GST portal (www.gst.gov.in) would be received from the tax authorities and in case no user name and password is received then you can contact your jurisdictional State/ Centre authorities.
5. After logging in through the user ID and password, mobile number and email‑address of authorized signatory shall be provided and verified through OTPs. These shall be used for all future correspondences as well.
6. The sough information must be filled in (fields marked with red asterisk are mandatory) and the specified documents would be required to be uploaded (in prescribed size and format).
7. Thereafter the applications need to be digitally signed and submitted. DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLP), Foreign Limited Liability (FLLPs) and for others e-sign will also be allowed.
8. Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
9. On successful completion of enrolment application, a Provisional Registration Certificate shall be available on the common portal Dashboard on the “appointed date” (to be prescribed) in [Form GST REG - 21] which shall be valid for six months.
10. Thereafter, the Final Registration Number under GST or GSTIN shall be made available subject to verifications, within 06 months from verification.

It is noteworthy, that paramount consideration at this juncture must be to determine the nature of registration and optimum locations for registration in terms of present and future business transactions as separate registrations shall be required at each state from where supply of goods/ services are being made.

Discussions to this article

[Ganeshan Kalyani]

Whether the dealer can proceed for registration based on the circular published by GSTN or the dealer need to wait for the circular to receive from respective State VAT Authority in this respect . kindly share your view on this. thanks .

[Puneet Agrawal]

The GSTN has intimated timeline for registration under GST for various states. One will have to wait for the username and password to be received from the State VAT authorities. In case the details have been received one may proceed with enrollment subject to allowance by common portal.

In case login details not received one will have to wait. In case login details not received till initiation of date of enrollment, one may contact the jurisdictional VAT department.