FAQs on GST Enrolment Procedure
GST
Dated:- 8-11-2016
=============
\nDocument 111\/8\/2016
\nWho is an existing taxpayer?
\nOverview of Enrolment
\n1. Who is an existing taxpayer?
\nAn existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central
\nExcise Act and Service Tax Act.
\nExisting taxpayers include taxpayers already registered under :-
\n\u2022 Central Excise
\n\u2022 Service Tax
\n\u2022
\nState Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
\n\u2022 Entry Tax
\n\u2022
\nLuxury Tax
\n\u2022
\nEntertainment Tax (except levied by the local bodies)
\n2. What does the word 'enrolment' under the GST Common Portal mean?
\nEnrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer
\nin the Enrolment Application at the GST Common Portal.
\n3. Do I need to enrol for GST?
\nAll existing taxpayers registered under any of the Acts as specified in Question 1 will<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\n6. Is there a fee or charge levied for the enrolment under GST?
\nNo. There is no fee or charge levied for the enrolment of a taxpayer under GST.
\n7. When do I need to enrol with the GST Common Portal? Is the enrolment process
\ndifferent for taxpayers registered under Centre, State or Union Territory tax Acts? Is
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\nWho is an existing taxpayer?
\nthe enrolment process different for taxpayers registered under Centre, State or Union
\nTerritory Tax Acts as specified in Question 1?
\nThe taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common
\nPortal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common
\nPortal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for
\nwhich separate intimation will be sent.
\nNo. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u2022 Valid E-mail Address
\n\u2022 Valid Mobile Number
\nBank Account Number
\nBank IFSC
\nDocuments
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\nS.No.
\n1.
\nWho is an existing taxpayer?
\nDocuments
\nFile Size Format
\nMaximum Allowable
\nSize
\nProof of Constitution of Business
\n\u2022 In case of Partnership firm: Partnership
\nDeed of Partnership Firm (PDF and
\nJPEG format in maximum size of 1 MB)
\nPDF or JPEG
\n1 MB
\n2.
\n\u2022 In case of Others: Registration Certificate
\nof the Business Entity
\nPhotograph of Promoters\/Partners\/Karta of
\nHUF
\nJPEG
\n100 KB
\n3.
\n4.
\nProof of Appointment of Authorized Signatory
\nPhotograph of Authorized Signatory
\nPDF or JPEG
\nJPEG
\n1 MB
\n100 KB
\nOpening page of Bank Passbook\/Statement
\ncontaining Bank Account Number of , Address of Branch,
\nPDF and JPEG
\n1 MB
\nAddress of Account holder and few transaction
\ndetails
\nIn case you are unable to upload any document, check the Internet connectivity, file size and format of the
\ndocument<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. I have not received my username and password to apply for enrolment with GST.
\nWhat do I do now?
\nIn case you have not received your username and password for login to the GST Common Portal, contact your state VAT
\ndepartment.
\n4. Can I give e-mail address and mobile number of my Tax Professional during
\nenrolment with GST?
\nNo, you cannot mention the e-mail address and mobile number of your Tax Professional during enrolment. You MUST
\nprovide the e-mail address and mobile number of the primary Authorized Signatory appointed by you. This e-mail address
\nand mobile number will be registered with GST. All future correspondence from the GST Common Portal will be sent on this
\nregistered mobile number and e-mail address only.
\nTax professionals will be given separate username and password by the GST System for the purpose of login to the
\nGST Common Portal.
\n5. Who can be the primary Authorized Signatory?
\nA primary Authorized Signatory is the person who is primarily responsible to perform act<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndesignated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be
\nprovided during enrolment.
\nNote: The Authorized Signatory or Primary Authorized cannot be Minor in age.
\n6. How long is the OTP valid?
\nThe OTP sent to your e-mail address and mobile number is valid for 10 minutes. It expires after 10 minutes.
\n7. I have not received the OTP on my mobile? What do I do now?
\nYour OTP is sent on your registered mobile number and e-mail address. If you have not received the OTP within 10 minutes,
\nclick the RESEND OTP button. The OTP will be sent again on your registered e-mail address and mobile number.
\nIf you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if
\nthe mobile number provided by you is correct.
\nIf you do not receive the OTP on your e-mail address even after clicking the RESEND OTP button, please verify if your e-
\nmail address<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u2022 PAN of the Business
\n\u2022
\nLegal Name of Business
\nhttp:\/\/tutorial.gst.gov.in\/faq\/#t=For_login_to_the_GST_Common Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 2\/6
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\nFor login to the GST Common Portal, can I use the username and password which I use to login as State registrant?
\n\u2022 Name of the State
\n\u2022
\nReason of liability to obtain registration
\nYou cannot make changes to any of these fields as appearing in the Enrolment Application.
\n10. What does the red asterisk (*) appearing besides the fields in the Enrolment
\nApplication indicate?
\nRed asterisk (*) indicates mandatory field. You need to fill all mandatory fields to submit the Enrolment Application
\nsuccessfully.
\n11. In the Enrolment Application, I need to fill the State Jurisdiction, Ward, Circle,
\nSector No. and Center Jurisdiction? How can I find these details?
\nRefer your VAT Registration Certificate to find your State Jurisdiction and Ward, Circle and Secto<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n14. What is Principal Place of Business and Additional Place of Business?
\nPrincipal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal
\nplace of business is generally the address where the business's books of accounts and records are kept and is often where
\nthe head of the firm or at least top management is located.
\nAdditional Place of business is the place of business where taxpayer carries out business related activities within the State,
\nin addition to the Principal Place of Business.
\n15. What is HSN and SAC code?
\nHSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to
\nmaintain uniformity in classification of goods.
\nhttp:\/\/tutorial.gst.gov.in\/faq\/#t=For_login_to_the_GST_Common Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 3\/6
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\nFor login to the GST Common Portal, can I <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconsidered for issue of Final Registration Certificate. You can view the submitted application after login by accessing “My
\nSaved Applications” at the GST Common Portal.
\n18. Is electronically signing the Enrolment Application using the DSC mandatory for
\nenrolment?
\nElectronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies,
\nLimited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
\nFor other taxpayers, electronically signing using DSC is optional.
\n19. My DSC is not registered with the GST Common Portal? Will I be able to submit my
\nEnrolment Application with my DSC? How can I register my DSC with the GST
\nCommon Portal?
\nYou cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you
\nneed to register your DSC at the GST Common Portal by clicking the Register DSC menu.
\nDuring registration of DSC with the GST Common Portal, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
\n4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
\n5. The GST System prompts the taxpayer to enter the OTP.
\n6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is
\ncompleted.
\n21. Is there any charge applicable on submission of the Enrolment Application at the
\nGST Common Portal?
\nNo, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.
\n22. What is ARN? What is the format of ARN?
\nARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST
\nCommon Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC.
\nARN can be used for future correspondence with GSTN.
\nFormat of ARN
\nAA 07 07 16 000000 1
\nAlphab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
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\nFor login to the GST Common Portal, can I use the username and password which I use to login as State registrant?
\nYou need to re-register your valid DSC with GST. Login to the GST Common Portal with valid credentials. Go to Dashboard
\n> Register\/ Update DSC menu.
\nIn case of revocation, register another valid DSC with the GST Common Portal.
\n27. Is there a Helpdesk available?
\nYes, Helpdesk is available and the call number is displayed on the top-right corner of the GST Common Portal.
\nhttp:\/\/tutorial.gst.gov.in\/faq\/#t=For_login_to_the_GST_Common_Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 6\/6
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\nCan the Enrolment Application of a taxpayer get rejected?
\nEnrolment Activities Post Appointed Date
\n1. Can the Enrolment Application of a taxpayer get rejected?
\nYes, the Enrolment Application for enrolment under GST can be rejected in case incorrect details have been furn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe final Registration Certificate will be issued within 6 months of verification of documents by authorized Center\/ State
\nofficials of the concerned Jurisdiction (s) after the appointed date.
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\nI have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?
\nMiscellaneous
\n1. I have multiple businesses in one state registered using the same PAN. Do I need to
\nenrol each business separately with GST?
\nAs one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business
\nwithin the State please get in touch with your Jurisdictional Authority.
\n2. What is ISD Registration?
\nISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of
\nthe tax invoices of the services received at the Head Office<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n