GST – States – 01/2017 – Dated:- 12-1-2017 – 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 enrollment, there will be some dealers, who because of the nature of their business activities, will have multiple registrations under VAT, CST, Entry Tax, Luxury Tax and Ent
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st 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 registration and the onus will be on the taxpayers to get the same cancelled, if he is not liable to be registered under GST. (Anurag Goel), Commissioner of Taxes, Assam Guwahati Da
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