Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers
The Government is striving hard to meet its ambitious target to roll out a pan India Goods and Services Tax (“GST”) from April 1, 2017. One of the biggest challenges in implementation of GST is migration of existing taxpayers to GST System to ensure smooth transition to GST regime. In series of events to witness the GST light of the day, enrolment is now open for the assessee presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016 which will continue up to November 23, 2016.
On the same day, GST System Portal ‘www.gst.gov.in’ (“GSTN Portal”) has been launched by the Government of India. Mr. Navin Kumar, Chairman of GST Network (“GSTN”) said “The enrolment of other States will be done subsequently and the entire process completed by January 15, 2017”. Thus, the schedule of the GST enrolment plan State-wise has been provided by the Government, which is as follows:
|States||Start Date||End Date|
|Puducherry, Sikkim||November 8, 2016||November 23, 2016|
|Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh||November 14, 2016||November 29, 2016|
|Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram||November 30, 2016||December 15, 2016|
|Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan||December16, 2016||December 31, 2016|
|Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh||January 1, 2017||January 15, 2017|
|Service Tax Registrants||January 1, 2017||January 31, 2017|
|Delta All Registrants (All Groups)||February 1, 2017||March 20, 2017|
The assessee is required to complete the GST enrolment during the aforesaid specified dates. However, the window will be open till January 31, 2017 for those who miss the chance.
FAQS RELEASED BY THE GSTN
Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal.
Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarising herewith key highlights of the FAQs for easy digest-
I. Meaning of existing taxpayer:
An existing taxpayer is an entity currently registered under any of the Acts as given below-
II. Enrolment under GST:
III. Procedure for migration of existing taxpayers under GST:
(i) Logon through GSTN Portal-
(ii) Prefilled details in enrolment application
The following details will be auto-populated in the enrolment application based on existing data-
The legal name, State name and PAN cannot be changed in the enrolment application.
(iii) Information/ Documents required for enrolling with GST
a) Provisional ID received from State/Central Authorities,
b) Password received from the State/Central Authorities,
c) Valid Email Address & Mobile Number (only of the primary authorised signatory* appointed by taxpayer or taxpayer himself and not of tax professional, which will be verified by separate one time passwords),
d) Bank Account Number (Bank accounts used for purpose of carrying out business transaction subject to maximum of 10 Bank accounts),
e) Bank IFSC
* Primary authorized signatory is a person who is primarily responsible to perform action on GSTN Portal on behalf of taxpayer. All communication from GSTN Portal relating to taxpayer will be sent to him. For example in case of proprietor, the proprietor himself or any person authorized by him etc.
(a) Proof of Constitution of Business:
– In case of Partnership firm- Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB).
– In case of Others– Registration certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB).
(b) Photograph of Promoters/Partners/Karta of HUF (JPEG format in maximum size of 100 KB).
(c) Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB).
(d) Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB).
(e) Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details (PDF and JPEG format in maximum size of 1 MB).
(iv) Generation of Application Reference Number (ARN)-
(v) Acceptance/ Rejection of enrolment application
(vi) Issuance of Provisional and Final Registration certificate
(vii) Registration of multiple businesses in one State: As one PAN allows one GST Registration in a State, register one business entity first. For the remaining business verticals within the State, please get in touch with the concerned jurisdictional authority.
(vii) Afresh registration for Input Service Distributor (ISD): An existing ISD taxpayer, need to apply afresh in the GSTN Portal for the State where it desire to seek registration. Concerned Central jurisdictional authority needs to be informed.
To access complete FAQs, please click on the link below: