Filing of Enrolment application is necessary to file GSTR-3B Return.

All taxpayers registered under existing laws (for taxes subsumed under GST), who have not completed the enrolment procedure on the Common Portal, are required to complete it immediately. Otherwise various benefits under the GST regime will not be available to them.

Step by Step guide for filing the enrolment application

Step 1:- Visit

Step 2:- Login with your user id and password created by you and complete the information related to your business details, Promotor/Partner, principal and additional place of business, authorized signatory, upto five major goods or services or both supplied and bank account details.

Step 3:- Complete and verify the information given in the verification tab and submit the application with Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Step 4:- You will get an Application Reference Number (ARN) (also through email) on successful submission of the enrolment application.

Cancellation of registration: If you do not want to remain registered in GST, after login you may apply for cancellation of your registration by clicking on the cancellation request.

Disadvantages of non-submission of the enrolment application:

  • You will not be legally recognised as a taxpayer.
  • You will not be able to file FORM GSTR-3B and other returns.
  • You will not be able to take and pass on input tax credit.
  • You will not be able to make tax payment.
  • You will not be eligible to take pre-GST transitional credits.

Kindly file your GSTR-38 Return for the month of July 2017 at the earliest.

GST – A Good & Simple Tax

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