GST 10 POINT SERIES ON EXISTING TAXPAYERS : MIGRATION TO GST PORTAL – Enrolment of existing taxpayers under GST
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 15-11-2016
* 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).
* An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :
* Central Excise
* Service Tax
* State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry Tax
* Luxury Tax
* Entertainment Tax (exc
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d size and format).
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.
Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
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.
Thereafter, the Final Registration Number under GST or GSTIN shall be made available subjec
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