Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 26-11-2016 Last Replied Date:- 28-11-2016 – Enrolment Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal. There is no deemed enrolment. All the tax payers shall visit the common portal and enroll themselves in the portal for all compliances. No fee is chargeable for such enrolment. Existing tax payer An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act. Existing taxpayers include taxpayers already registered under- Central Excise Service Tax State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT) Entry Tax Luxury Tax Entertainment Tax (except levied by the local bodies). Migration to GST GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue GST
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atory PDF or JPEG 1 MB 4 Photograph of authorized signatory JPEG 100 KB 5 Opening page of pass book/statement containing bank account number, address of branch, address of the account holder and few transaction details. PDF or JPEG 1 MB Authorized signatory The following can be the authorized signatory- In case of proprietor – The proprietor or any person authorized by the proprietor; In case of partnership – Any authorized partner or any person authorized by the partners; In case of Company, LLP, Society or Trust – The person authorized by the Board or Governing body. 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 needs to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment. T
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the Enrolment Application at GST Common Portal without electronically signing it but it is needed 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. One can view the submitted application after login by accessing My Saved Applications at the GST Common Portal. 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. One cannot submit the Enrolment Application if his DSC is not registered with the GST Common Portal. Therefore, he needs to register his 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.
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process is completed. Application Reference Number Application Reference Number (ARN) 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. If ARN is not received within 15 minutes of submission of the Enrolment Application, an e-mail will be sent to the applicant with detailed instructions for further course of action. Rejection of enrolment application The enrolment application for enrolment under GST can be rejected in case incorrect details have been furnished or uploaded fake or incorrect documents have been attached with the Enrolment Application and the application is electronically signed. However, the applicant taxpayer will be provided reasonable opportunity of being heard where applicant taxpayer can present his or her viewpoints. Amendment to enrolment application The enrolment appli
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State Code. The next 10 digits represent the PAN of the tax payer. The thirteenth digit represents the entity number of the same PAN holder in a state. The Fourteenth digit represents the alphabet Z by default and the last digit represents – check sum digit. Certificate of registration A person, who gets provisional registration shall submit an application electronically in Form GST REG – 21, duly signed along with the information and documents specified in the application on the common portal either directory or through a Facilitation Centre, notified by the Board of Commissioner, within six months. If the information and particulars furnished in the application are found to be correct and complete, the proper officer shall issue a certificate of registration in Form GST REG – 06 and made available to the registered taxable person electronically on the Common Portal. Cancellation of provisional registration If the taxable person fails to furnish the information or the information fur
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3 of the Model Goods and Services Act. An existing ISD Taxpayer is required to apply afresh in the GST Common Portal for the State in which he desires to seek registration. For that he needs to inform your Central Jurisdictional Authority. Persons not having IT savvy In order to cater to the needs of tax payers who are not IT savvy, the following facilities shall be made available- Tax Return Preparer – A taxable person may approach the Tax Return preparer for assistance.The TRP will file the required application on the basis of information furnished to him by the taxable person; Facilitation Center – It shall be responsible for the digitalization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person.After uploading the data on common portal using the ID and password of facilitation center, a print out of acknowledgement will be taken and signed by the facilitation centre and handed over to the
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