CA Hitesh Arora
1. GST will be applicable in India on the appointed date viz. 1st April, 2017. Before this date all the registered assesses with State/Centre need to enrol at the GSTN portal
2. To begin with, only State VAT assesses will be required to provide details to the GSTN portal for migration to GST. Other assesses (Service Tax/Excise) will be issued Provisional ID at a later date.
3. Once the Taxpayer provide their details there will be no need to provide the details again. State-wise Schedule for enrolment:
|Region||Migration Date||End Date|
|North; covering Delhi, UP, UK, Punjab, HP, Rajasthan, Haryana, Chandigarh & Jammu Kashmir||16th December, 2016||31st December, 2016|
|West; covering Gujarat, Maharashtra, Goa, Daman & Diu, Dadar & Nagar Haveli, Chattisgarh||14th November, 2016||29th November, 2016|
|East; covering West Bengal, Bihar, MP, Orissa, Jharkhand, NE States||30th November, 2016||15th December, 2016|
|South; covering TN, Kerala, Telangana, AP, Karnataka||1st January, 2017||15th January, 2017|
|Others; covering Puducherry & Sikkim||8th November, 2016||23rd November, 2016|
4. Steps for Enrolment:
1. Have you received an email/SMS from VAT department for migration to GST? If not, contact the VAT dept.
2. In the Email/SMS, you will find a Provisional ID and Password
3. One Provisional ID will be for all Taxes merging into GST
4. Visit www.gst.gov.in on the appointed date for your state (see point 5 below)
5. Use the Provisional ID and password (as above) to create your Username and Password for accessing the GST portal
6. Before you create the Username and Password, you need to have a Valid Email & Mobile Number
7. You will be sent one OTP on Email and another OTP on Mobile number
8. You will be required to enter these OTPs at the time of creation of Username and Password
9. Login using new Username and Password
10. Kindly fill in the Enrolment Application and provide business details.
11. Attach the specified mandatory documents
12. Verify the auto populated fields from the State VAT system
13. Register the DSC of the primary authorised representative
14. Sign the Enrolment application using DSC
15. Submit the Application
16. Upon submission, system will verify the correctness of the details
17. If details are satisfactory, ARN (Application reference number) will be generated
18. Provisional ID status will change to “Migrated”
20. On 1st April the above Status will become Active and a Provisional Registration certificate will be issued.
21. Within 6 months, the Final RC will be issued to those who have E-signed the completed Enrolment Application and the same is verified by the proper officer
22. Don’t share the above credentials with anyone
However, the window will be open till 31st January, 2017 for those who miss the chance.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018