We all know that Goods and Service Tax (GST) will be rolled mostly from 1st April, 2017. The provisional registrations (GSTIN) by the existing dealers registered under VAT, CST, Entry Tax, Luxury Tax, Entertainment Tax, etc., has been initiated by some states and many other states are in the process of initiation of provisional GSTIN. FAQs given by the GST council has not explained the practical process of obtaining the Provisional GSTIN by the existing dealers under earlier laws. In this article we are going to know the following aspects:
Prerequisites for enrolling with GST system portal:
I. Provisional ID received from State/Central Authorities;
II. Password received from the State/Central Authorities;
III. Valid Email Address;
IV. Valid Mobile Number;
V. Bank Account Number
VI. Bank IFSC
VII. PAN of the assessee
VIII. Following Documents
a) Proof of Constitution of Business:
i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
ii. 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)
> How to get Provisional ID and password for Provisional GSTIN ?
The existing dealers under VAT, CST, Entry Tax, Luxury Tax, Entertainment Tax, etc., under Commercial Tax department of the states has to update their mobile number and Email ID in their “dealer profile” using their current login ID in the Commercial Tax department site of that state in which they are already registered. The provisional ID and Password for GST will be communicated to the existing registered dealers to their updated mobile number and e-mail ID. The process of updating the mobile number and email ID is different from state to state as the states have different commercial department sites. This process of updatation should be done between the dates as fixed by such state government. For example, Assam state has fixed the due date for updating the mobile number and mail id as 5th November 2016.
Some states such as Goa has declared that the VAT dealers or their representatives should visit their ward offices and collect the envelope containing the provisional ID and password between 09/11/2016 to 11/11/2016. Also notified that the online provisional registration under GST should be complete between 14/11/2016 to 29/11/2016.
Many of the states like Tamil Nadu, Andhra Pradesh, Kerala, Karnataka, etc., are yet to release the notification for updation of mobile numbers and email IDs.
> Procedure for application for Provisional GSTIN and Permanent GSTIN:
Step 1: The registered dealer after obtaining the provisional user ID and password, he need to log in with the ID and password provided to him in the site as provided by the concerned state Commercial Tax department and submit the details as mentioned below:
a) Valid Email Address;
b) Valid Mobile Number;
c) Bank Account Number of the assessee
d) Bank IFSC
e) PAN of the assessee
f) Scanned copy of Proof of Constitution of Business (Partnership deed/ Certificate of incorporation)
g) Scanned Photograph of Promoters/ Partners/Karta of HUF
h) Scanned copy of Proof of Appointment of Authorized Signatory
i) Scanned Photograph of Authorized Signatory
j) Scanned copy of Opening page of Bank Passbook / Statement containing Bank Account Number of <Account Number>, Address of Branch, Address of Account holder and few transaction details V. Bank Account Number
Note: The size of the documents should not exceed the size as mentioned above in prerequisites.
Step 2: The provisional registration number (provisional GSTIN) will be generated in form GST REG-21 immediately or will be available later on in the site as notified by the concerned state Commercial tax department.
Step 3: After obtaining provisional registration, e-application for regularization of registration in Form GST REG-20 has to be submitted within the period of 6 months.
Step 4: If the information & particulars submitted in the above application are found correct, the Officer shall issue the certificate of registration in Form GST REG-06. If not, the officer shall issue a show cause notice in Form GST REG – 23 and give a reasonable opportunity of being heard to the concerned person.
Note: Any persons who are registered under earlier law but not liable to be registered under GST Act, then he may file e-application in Form GST REG-24 for cancellation of automatically granted provisional registration. The Officer after conducting enquiry as required shall cancel the said registration.
Currently, the registration process is initiated by the State Commercial tax departments only. The assessee registered under Service Tax and Central Excise will be enrolled on a later date as notified separately. The above analysis of obtaining provisional GSTIN is generalized based on the different notifications/circulars released by different state Commercial Tax departments, there might be a difference from state to state.