Concepts of GST: Registration and Migration
News and Press Release
Dated:- 8-7-2017
Click here to see PPT on GST
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Document 1
Concepts of GST:
Registration and Migration
Registration
Who has to register?
Turnover above 10 lakhs / 20 lakhs pa
Inter-state supplier
Required only in the state from where the supply is made
Casual & non resident taxable persons
Persons on whom there is responsibility of paying full tax under reverse charge
e.g
transport aggregator
Electronic Commerce Operator (ECO)
Agents
Aggregate Turnover
Aggregate Turnover will be computed on All-India basis for same PAN
Who do not have to register?
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Person engaged exclusively in non-taxable or wholly exempt from tax
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Agriculturist, in so far as supply of produce out of cultivation of land
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Persons engaged exclusively in supplies which are under RCM
REGISTRATION DETAILS
Registration is
PAN based only
State wise separate registration
One per state only
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and other taxes subsumed under GST.
Work started on 8
th
Nov 2016 to migrate such taxpayers by generating
Prov
ID (PID)
One
Prov
ID is generated for a PAN in a State
Enrollment/Migration
What is to be done by Taxpayer
Taxpayer has to
Activate
Prov
ID on GST Portal and create User ID and Password of his choice
(Enrolment)
Fill part-B GSTR REG 26) and attached relevant documents (
migration)
He can start using the Provisional ID as that is also his GSTIN (GST Identification Number).
Enrollment/Migration
When will I get Provisional Certificate
We have generated Provisional Certificate for all those who have activated their Provisional ID and shared it with Taxpayers by email. This number stands at 67.11 lakhs.
Prov
Certificate is also available on the dashboard of taxpayer
What is Migration and when will I get Permanent RC?
Enrolment form has two parts. Filling up of first part makes one enrolled and generation of Provisional Certificate.
Second part has details
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ning 37 lakhs taxpayers are requested to visit the portal quickly and fill up Part-B to get Permanent Registration Certificate. We are also sending email and SMS to them.
New Registration
How to apply for registration?
On common portal
www.gst.gov.in
Part A: PAN + Mobile no. + E-mail ID
Part A
PAN
Mobile No
Email ID
CBDT database
OTP based verification
Application Reference Number
On successful
verification
New Registration
How to apply for registration?
Part B
Required documents
Acknowledgment
Application Reference Number
Deficient?
Registration Certificate
Notice
No
Yes
Within 3
working days
No action taken
New Registration
How to apply for registration?
Response – Clarification/Documents?
Deficient?
Registration Certificate
Notice
No
Yes
Within 7
working days
Rejection of Registration Application
Within 7
working days
Yes
No
No action taken
Registration
What will I get after filling up the from?
You will get ARN
The details like
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