Ankit Gupta

CA Ankit Gupta NewFinally, the time came, we all are waiting for for.. Yes, GST registration (migration) portal is open from 16 Dec 2016.

As we observed that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t worry, we are here to make it simple for you.

This blog is sufficient to understand the requisites of registration and migration process to GST.

In case, readers still left with some ambiguity, are free to ask the author using undersigned communications.


1. Is it possible to migrate in Offline / Paper mode?


2. After filing the online application, Am I be required to submit hard copies of application form with attachments in any department?

No, At least as of now there is no such requirement.

3. What if I am not in receipt of Provisional ID and Password from State Authority (VAT department)?

Contact respective ward of State VAT Department

4. Is it possible to amend the particulars of form after submission?

Yes, Department will open that option.

5. What will happen, in case I’d entered incorrect information in GST migration form?

a. Application will be rejected

b. GSTN will not be Allotted

6. Whether any fee is charged by Government for migration?

No, no fee is charged as of now (16 Dec 2016 – 31 Dec 2016)

7. In case I failed to migrate my registration with this stipulated time of 15 days, whether my registration will be deemed to be migrated ?

No, there is no such provision of deemed enrolment

However, it is advisable to migrate so as to get the benefit of claiming the credit of Stock etc.

8. Whether GST number will be issued immediately after completion of application?

No, it will be allotted by the department on the date when GST came into force.

Final Registration certificate will be issued to the dealer within 6 months of verification.


Following persons can migrate from DVAT to GST

A. Persons Registered under Central Excise Act

B. Persons registered for payment of Entry Tax

C. Persons registered under Finance Act (Service Tax)

D. Persons registered under VAT Act.

E. Persons registered for payment of Luxury Tax

F. Persons registered for payment of Entertainment Tax

Note that : For migration from VAT to GST, GST portal will remain open only from 16 Dec 2016 to 31 Dec 2016.

Note that : Those who are not registered under anywhere specified above cannot register themselves between 16 Dec 2016 – 31 Dec 2016


It is divided into 2 categories

A. Common Requirements for all Applicants

Provisional ID received from Central / State Authority

Password received from Central / State Authority

Bank Account Number

Bank IFSC Code

Email Address

Mobile Number

B. Specific Requirements

For Companies

Registration Certificate

Proof of Place of business (Address Proof)

Photo of Directors

Authorization Letter / Resolution

Bank Statement

For Sole Proprietorship Business

Registration Certificate

Proof of Place of business (Address Proof)

Photo of proprietor/owner

Authorization Letter

Bank Statement / First page of bank passbook

Aadhar Card (UID)

For Partnership Firms

Registration Certificate

Proof of Place of business (Address Proof)

Photo of Partners

Authorization Letter

Bank Statement


There are two methods for signing

A. Through E Sign

* E Sign means online electronic signature services to sign documents digitally using UID

* This facility is made available for Aadhar Card holders only.

* For enjoying this feature, Mobile number and email address of Aadhar holder must be updated with UIDAI

B. Through Digital Signatures (DSC)

i. Digital Signatures are mandatory for

* Companies

*  Limited Liability Partnerships (LLP)

* Foreign Companies

* Foreign LLP’s

ii. Requirements of digital signatures

* Only Class 2 & Class 3 digital signatures can be registered

* PAN of DSC holder must be matched with the PAN database of CBDT.

* In case DSC get expired or revoked then it can be generated at the cost of Rs.600 – Rs.1,000

* Persons other than Companies and LLP can also file application using digital signatures


Application Reference number will be allotted to those who successfully complete transaction (application) at GST portal.

ARN will be received by applicant within 15 minutes of filing application through Email and SMS as well.

It can be used for further correspondence with GSTN.

Format of ARN is : AA  07  12  16  123456  1    , in which first two letters are alphabets, next 2 numbers represent state code, next two numbers represent month, next two numbers represent, next six numbers represent system generated code & last number represent check sum digit.

ARN received for one of our client is AA0712160000026 “

Two e-mails will be received from the Department.


A. Selfie

In case the applicant do not have his photograph then he can use selfie feature available on the site to click and attach his photograph.

B. E Sign

Applicant can sign his application digitally through his aadhar card

C. Working in all browsers

Most of the government websites are not working in Google Chrome and other web browsers, but is working fine.

D. Java not required for signing application firm using DSC.

E. Dynamic web pages

F. Difficult to find goods and services code.

(For DVAT Registration – Filing – Consultancy Author Can Be Reached At 9811985576 or  on

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More Under Goods and Services Tax


  1. mukesh kumar says:

    The existing Government Contract before July’2017, the tax paid shown WCT VAT paid. After implementation of GST, what is the tax rate in that existing contract? Because at the time of estimate in that contract it was reflected as well as considered only as VAT/WCT. In that case what is the tax procedure?
    (ii) We have signed contract agreement in Octomber’2014 for the contract of civil construction work and project is under progress. At the time of sign of Contract Agreement and estimate cost is including VAT (WCT) @ 7% for State of Kerala. As per new GST implementation against old WCT is 18%, in this connection I would like to know that if the GST is exceed by 11% then who is liable to pay the tax? Either Government or Contractor? If contractor is liable to pay the GST, then who will reimburse the exceed percentage of tax?
    Please solve this query

  2. Nagaraj Bennur says:

    Dear Mr Gupta,
    I have booked a flat in Pune before the GST was rolled in. The terms were that the builder would charge me 1% VAT and 4.5% Ser. Tax(ST) on the agreement value (AV).

    The builder has taken 1% VAT on the AV amount at the time of booking. He has also charged me 4.5% ST on all the payments made upto 30th June 2017.

    The builder has charged me 12% GST on all payments made after 01st July 2017. He has passed on approx 4% as benefit to me for payment made after 01st July 2017. This is against the set off the builder gets on the input material.

    My question to you is

    1. Is the builder justified in taking 1% VAT on the entire AV?

    2. As a consumer I am not getting any benefit after the introduction of GST. I am paying 12% GST and I get only a set off of 4%. This is contrary to the statement made by our Govt.

    3. The builder issues only a receipt for the amount paid by me. He does not issue an invoice which should clearly state the amount of GST he is charging me. Is he justified in issuing only a receipt for the amount paid or can I demand an invoice?

    I would be greatful to you if the above queries can be clarified to me.

  3. Parul Saxena says:

    Our org was registered in 1988 but vat was implemented in 2003 so on online portal know your tin reg date is showing as of 2003.

    which date to be mentioned 1988 or 2003??

  4. ANKIT GUPTA says:

    Ranoj Sahu,
    To sign migration application, Digital signatures are required to be registered on the portal of
    Kindly check your java setting and Internet explorer settings to affix DSC.

    Feel free to Call/ Whatsapp us 91 9811985576 or inbox at

  5. ranoj sahu says:

    Ref : Provisional ID : 21AABCK3740K1ZT ( M/S KCS PRIVATE LIMITED)


    Kindly refer our Provisional ID where as we have completed the profile of the enrollment form upto100% .However in spite of all possible efforts we are unable to submit with DSC as it is showing inactive

    Please advice us what to do.

    We have completed the process in15/12/2016 but instate due to the above possible.


    For KCS Private Limited


    TIN : 21442003728
    PAN :AABCK3740K

  6. Subhash Sharma says:

    Dear Sir,
    There are five plant in a state and have common registration of VAT but individual plant registered in Central Excise and Service tax. How they can file migration from VAT to GST?
    Please advice.
    Best Regards/Subhash

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