Goods and Services Tax – GST – By: – Bimal jain – Dated:- 10-11-2016 – Dear Professional Colleague, Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers The Government is striving hard to meet its ambitious target to roll out a pan India Goods and Services Tax ( GST ) from April 1, 2017. One of the biggest challenges in implementation of GST is migration of existing taxpayers to GST System to ensure smooth transition to GST regime. In series of events to witness the GST light of the day, enrolment is now open for the assessee presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016 which will continue up to November 23, 2016. On the same day, GST System Portal www.gst.gov.in ( GSTN Portal ) has been launched by the Government of India. Mr. Navin Kumar, Chairman of GST Network ( GSTN ) said The enrolment of other States will be done subsequently and the entire proc
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uary 31, 2017 for those who miss the chance. (Source: http://www.gst.gov.in/documents/enrolment-plan.pdf) FAQS RELEASED BY THE GSTN Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal. Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarising herewith key highlights of the FAQs for easy digest- Meaning of existing taxpayer: An existing taxpayer is an entity currently registered under any of the Acts as given below- Central Excise Service tax State Sales tax / VAT (except exclusive liquor dealers if registered under VAT) Entry tax Luxury tax Entertainment tax (except levied by the local bodies). Enrolment under GST: Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields. The data available with various tax authorities is incomplete. Thus, fresh enrolment is required for all exis
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d received from the State VAT/Centre Tax Department is to be provided and in case user name and password is not received, then, contact concerned jurisdiction State/Centre authorities. For subsequent login, username and password as created by the taxpayer while enrolling with GSTN portal. Prefilled details in enrolment application The following details will be auto-populated in the enrolment application based on existing data- PAN of the Business Legal Name of Business State Reason of liability to obtain registration Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GSTN Portal. The legal name, State name and PAN cannot be changed in the enrolment application. Information/ Documents required for enrolling with GST Before enrolling with GSTN Portal, you must ensure to have the following information/ documents available with you:- Provisional ID received from State/Central Authorities, Password received from the State/Central Authorities, Valid
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ayers. Every page of the application is to be saved after filling of the details. Aadhaar is not mandatory for filling of enrolment application. However, Digital Signature (DSC) or Aadhaar based E-signing would be required for submission of enrolment application. Application for enrolment to be mandatorily signed by DSC for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). Application for enrolment can be signed through Electronic Signature (E-sign), which is an online Electronic Signature service to facilitate Aadhaar holder to digitally sign a document. Documents required- 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 and JPEG format in maximum size of 1 MB). Photograph of Promoters/Partners/Karta of HUF (JPEG format in maximum size
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ty of being heard) in case wrong or fake or incorrect document has been furnished/uploaded with DSC or E-Sign. Issuance of Provisional and Final Registration certificate Provisional Registration certificate will be available on the dashboard of the taxpayer on the appointed date if enrolment application has been filed successfully. The final Registration certificate will be provided after verification of documents (within 6 months) by proper officer(s) Centre/State of concerned jurisdiction(s) after appointed date. Registration of multiple businesses in one State: As one PAN allows one GST Registration in a State, register one business entity first. For the remaining business verticals within the State, please get in touch with the concerned jurisdictional authority. Afresh registration for Input Service Distributor (ISD): An existing ISD taxpayer, need to apply afresh in the GSTN Portal for the State where it desire to seek registration. Concerned Central jurisdictional authority need
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