Concepts of GST: Registration and Migration
News and Press Release
Dated:- 8-7-2017
Click here to see PPT on GST
\n=============
\nDocument 1
\nConcepts of GST:
\nRegistration and Migration
\nRegistration
\nWho has to register?
\nTurnover above 10 lakhs \/ 20 lakhs pa
\nInter-state supplier
\nRequired only in the state from where the supply is made
\nCasual & non resident taxable persons
\nPersons on whom there is responsibility of paying full tax under reverse charge
\ne.g
\ntransport aggregator
\nElectronic Commerce Operator (ECO)
\nAgents
\nAggregate Turnover
\nAggregate Turnover will be computed on All-India basis for same PAN
\nWho do not have to register?
\n\u00ef\u0192\u00a0
\nPerson engaged exclusively in non-taxable or wholly exempt from tax
\n\u00ef\u0192\u00a0
\nAgriculturist, in so far as supply of produce out of cultivation of land
\n\u00ef\u0192\u00a0
\nPersons engaged exclusively in supplies which are under RCM
\nREGISTRATION DETAILS
\nRegistration is
\nPAN based only
\nState wise separate registration
\nOne per state only <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and other taxes subsumed under GST. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Concepts of GST: Registration and Migration News and Press ReleaseDated:- 8-7-2017Click here to see PPT on GST ============= 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 … Continue reading “Concepts of GST: Registration and Migration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5930","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5930"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5930\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nWork started on 8
\nth
\nNov 2016 to migrate such taxpayers by generating
\nProv
\nID (PID)
\nOne
\nProv
\nID is generated for a PAN in a State
\nEnrollment\/Migration
\nWhat is to be done by Taxpayer
\nTaxpayer has to
\nActivate
\nProv
\nID on GST Portal and create User ID and Password of his choice
\n(Enrolment)
\nFill part-B GSTR REG 26) and attached relevant documents (
\nmigration)
\nHe can start using the Provisional ID as that is also his GSTIN (GST Identification Number).
\nEnrollment\/Migration
\nWhen will I get Provisional Certificate
\nWe 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.
\nProv
\nCertificate is also available on the dashboard of taxpayer
\nWhat is Migration and when will I get Permanent RC?
\nEnrolment form has two parts. Filling up of first part makes one enrolled and generation of Provisional Certificate.
\nSecond part has details<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNew Registration
\nHow to apply for registration?
\nOn common portal
\nwww.gst.gov.in
\nPart A: PAN + Mobile no. + E-mail ID
\nPart A
\nPAN
\nMobile No
\nEmail ID
\nCBDT database
\nOTP based verification
\nApplication Reference Number
\nOn successful
\nverification
\nNew Registration
\nHow to apply for registration?
\nPart B
\nRequired documents
\nAcknowledgment
\nApplication Reference Number
\nDeficient?
\nRegistration Certificate
\nNotice
\nNo
\nYes
\nWithin 3
\nworking days
\nNo action taken
\nNew Registration
\nHow to apply for registration?
\nResponse \u2013 Clarification\/Documents?
\nDeficient?
\nRegistration Certificate
\nNotice
\nNo
\nYes
\nWithin 7
\nworking days
\nRejection of Registration Application
\nWithin 7
\nworking days
\nYes
\nNo
\nNo action taken
\nRegistration
\nWhat will I get after filling up the from?
\nYou will get ARN
\nThe details like<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n