Migration and Enrolment of existing taxpayer to GST

1st Dec

Migration and  enrolment of existing taxpayer to GST

Central Government has come out with detailed process of Migration and Enrolment of existing taxpayer to GST involves three steps to understanding:-

a. The transition of existing taxpayers
b. Migration and  Enrolment
c. Process of migration and  enrolment of existing assessees

Migration and Enrolment of existing taxpayer to GST

a) Transition of existing taxpayers

•As all of us know that Goods and Services Tax (GST) is expected to be implemented from 1st April 2017.  GST is an entirely new tax regime which requires major changes in any business; ranging from supply chain to ERP systems, invoicing mechanism to returns filing.

•The first step towards implementation of GST shall be of transition of existing taxpayers under the current Indirect tax regime to the GST regime.

•For the smooth transition, GSTN has initiated w.e.f. 8.11.2016, enrolment activity of existing taxpayers on the GST portal. Before going further one should first understand the meaning of Enrolment.

•Enrolment activity means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal. This activity will ensure that the latest data of taxpayers is available in the GST database.

•An existing taxpayer is any entity currently registered under any State or Central laws, like Value Added Tax Act, luxury tax, Central Excise Act, Service Tax, etc.

•Existing taxpayers include taxpayers already registered under:-

–Central Excise

–Service Tax

–State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)

–Entry Tax

–Luxury Tax

–Entertainment Tax (except levied by the local bodies)

To avoid the unnecessary rush on the GST Portal Govt . has decided to make the Enrolment procedure in a phased manner. A state-wise schedule of enrollment is as follows:-
         States/ Category                                             Start Date                                                  End Date

  1. Pondicherry, Sikkim                                  08/11/2016                                                23/11/2016

       2.  Chhattisgarh, Dadra Nagar Haveli,     14/11/2016                                                 29/11/2016

             Daman and Diu, Goa, Gujarat, Maharashtra

       3.  Arunachal Pradesh, Assam, Bihar,     30/11/2016                                                  15/12/2016

            Jharkhand, Madhya Pradesh, Manipur,

             Meghalaya, Mizoram, Nagaland, Odisha,

             Tripura, West Bengal

       4. Chandigarh, Delhi, Haryana, H.P.          16/12/2016                                                 31/12/2016

           Jammu and Kashmir, Punjab, Rajasthan,

           Uttarakhand, Uttar Pradesh

      5.    Andhra Pradesh , Karnataka, Kerala,  01/01/2017                                                 15/01/2017

             Tamil Nadu, Telangana

      6.   Service Tax Registrants                               01/01/2017                                                 31/01/2017

7.   All Registrants (All Groups) – Missed Out  01/02/2017                                             20/03/2017

The schedule of the enrolment activation drive for different states is given below. It is encouraged that the enrolments be completed during the specified dates. However, in cases where the enrolment is not done with the prescribed time, the window shall remain open till 31/01/2017.

b) Migration/ Enrolment

-Enrolment under GST is common for both Central GST and the State GST.

-No fee is payable for enrolment of existing taxpayer with GST system portal.

But following information/ documents should be available before enrolling with GST system portal:-

–Provisional ID received from the concerned tax authorities

–Password received from the concerned tax authorities

–Valid E-mail Address & Mobile Number

–Bank Account Number with IFSC

c. Process for Migration/ Enrolment

-User name and password for the GST portal (www.gst.gov.in) would be received from the tax authorities

–In case no user name and password is received then you can contact your jurisdictional state/ Center authorities

-Login on www.gst.gov.in as new users, using username and password provided by tax authorities

–After the first login, user name can be changed as per your choice provided it is available on data base

-Provide Mobile Number and e-mail ID of authorized signatory

–All future correspondence from the GST portal will be sent on this registered Mobile Number and Email Address

-Verify the mobile no and the e-mail id’s by way of OTP received on them

-Fill in the details contained in the enrollment application and the fields marked with red asterisk are to be filed necessarily to proceed with enrolment

-Upload the specified documents in the formats and sizes as prescribed

-Sign and submit the application

–DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLP)

–For others, e-sign will also be allowed

Documents required for migration/ enrolment

-Proof of Constitution of Business

-In case of Partnership firm: Partnership Deed of Partnership Firm

-In case of Others: Registration Certificate of the Business Entity

-Details of Promoters/ Partners/ Karta of HUF

-Photograph and address proof

-Details of Authorized Signatory

-Proof of Appointment, DSC & Photograph.

-Aadhaar of the Authorized Signatory in cases other than Companies, Foreign Companies, Limited Liability, Partnership (LLPs) and Foreign Limited Liability Partnership (FLLP)

-Bank Details

-Copy of Bank Passbook containing Bank Account Number,

-Address of Branch.

-Address of Account holder and few transaction details

Steps after enrolment

Migration and Enrolment of existing taxpayer to GST explain that;
-Application Reference Number (ARN) will be generated after the successful submission of the enrolment application at the GST system portal. ARN can be used to track the status of the enrolment application.

-If the enrolment application is filed successfully, a provisional registration certificate will be available on your Dashboard on the “appointed date”. [Form GST REG – 21] which will be valid for a period of six months or any extended period as may be notified.

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