Migration of existing registrants

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..... usiness of existing registrants does not suffer and transition from the present system to GST is smooth. (2) At present, tax payers are separately registered with State and/ or with Central tax administrations or with both based on their business activity. In the GST regime, a taxpayer will have to obtain State wise registration. Even within a State, the taxpayer may either opt for a single registration or multiple registrations for different business verticals. (3) Analysis of registration data available with States and Centre conducted by NSDL and GSTN reveals the following: a) The number of fields in the registration database of various State VAT and CBEC system are different than that finalized for GST. The number of fields var .....

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..... Tax. Out of six mandatory data fields in the GST Registration field, three can be filled up from validated PAN data, namely PAN, name of business, constitution of business. The name of State is known in case of VAT data. The remaining two mandatory data fields namely Principal Place of Business‟ and details of promoters‟ will have to be collected from taxpayers along with non-mandatory items. In case of Service Tax, State will have to be collected before generating GSTIN. With this the following process has been suggested: (4) For Taxpayers Registered under State VAT/Excise i. GSTIN will be generated by NSDL in case of all VAT TINs where PAN has been validated. Along with a password the GSTIN will be sent to respecti .....

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..... Tax has their email IDs, they may advice the taxpayers to intimate State(s) where they would like to get themselves registered in. II. Service Tax portal will check from GST portal whether GSTIN has been generated for combination of State and PAN of the taxpayer. If not generated, request GST portal to generate the same. III. GST portal will generate the GSTIN and communicate to Service Tax, which will be communicated to the taxpayer asking him/her to provide remaining data at GST Portal. (6) Any verification / updation of the information as outlined above would have to be done by the taxable person within a specified period. (7) If the verification/updation is not done within the stipulated period, the GSTIN will be suspended t .....

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