Enrollment of existing dealers in GST Portal having multiple registrations under different Acts or single Act to be subsumed under GST.
01/2017 Dated:- 12-1-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN
DISPUR, GUWAHAT1-6
(Circular No. 01/2017)
No.CTS-4/2017/1
Dated Guwahati the 12th January, 2017
Sub: Enrollment of existing dealers in GST Portal having multiple registrations under different Acts or single Act to be subsumed under GST.
The existing dealers who are migrating to GST are required to get themselves enrolled in the GST portal www.gst.gov.in after obtaining Provisional User id and Password from http://www.tax.assam.gov.in. In course of GST enrollm
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er existing laws will be provided with multiple Provisional id and Password, such dealers are required to ensure that they enroll themselves only once in GST portal against only one Provisional id and Password for the same business vertical. In other words, they should not enroll themselves with other Provisional id and Password. However, there is an exception. When a dealer is having different business verticals, in such case of course, he can do multiple enrolments for different business segments as laid down in sub-Section (2) of Section 23 of the Model GST Law.
The process described above shows that all entities registered under the existing laws and having valid PAN that will be subsumed under GST, will be given provisional registrati
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