Goods and Services Tax – GST – By: – Ganeshan Kalyani – Dated:- 26-3-2017 Last Replied Date:- 1-4-2017 – The Goods and Service Tax (GST) is expected to be implemented from July 1, 2017. In view of the same, the Central Board of Excise and Customs (CBEC) have initiated steps to ensure that all the existing taxpayers are migrated to Goods and Service Tax Network (GSTN). A provision for migration of existing taxpayers to GST is provided in the draft Model Goods and Services Tax Law. The FAQs to clear query of the taxpayer pertaining to enrollment is published by GSTN in their website www.gst.gov.in. The taxpayers who are currently registered with any State or Central laws like Value Added Tax, Central Sales Tax, Central Excise, Service Tax etc. need to enroll themselves under GST. Enrollment under GST means validating the data and filling up the remaining key fields in the Enrollment Application at the GST Common Portal. The registered taxpayer will be receiving login ID and password fro
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d under State Act. However, the window is still open to ease taxpayers to do the enrollment process. A user manual on using the GST Common Portal is made available in GSTN. A video based tutorial explaining the process of filling up the enrollment form, registering digital signature certificate, uploading documents etc. is made available in the GSTN portal. Additionally, a mobile based application for GST enrollment is also made available by GSTN in their website. The status of enrollment of taxpayers is published in GSTN website. As per the status of enrollment as on 24.03.2017, Karnataka State is ahead with 92.43% of their taxpayers being enrolled. Maharashtra State is second with 86.57%. Gujarat State has completed enrollment of 86.44% of the total taxpayers in the State. From the enrollment status as on the aforesaid date, it is seen that most of the States have completed the enrollment process of more than 50% of the taxpayers in their respective States. The enrollment process is
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be reached at 1800-1200-232 and query related to GST enrollment can be emailed to cbecmitra.helpdesk@icegate.gov.in. The GSTN has also flashed their Help Desk number as 0124-4688999 and email id – helpdesk@gstn.gov.in in their website. Once GST is implemented, the registered taxpayers under current laws with valid PAN and those having completed the enrollment process shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed on the appointed day. The certificate of registration so issued shall be valid for a period of six month from the date of its issue. Every taxpayer to whom a certificate of registration has been issued shall furnish such information as may be prescribed and upon furnishing the same the certificate of registration shall be furnished on a final basis by the Central/State Government. Though the taxpayers are encouraged to enroll into GST by conducting seminars, training, advertisements etc. some States are yet to
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