Goods and Service Tax (GST) is one of the biggest tax reforms in the history of independent India. This is going to transform the way small and medium businesses will operate in India. Despite this massive change the government is planning a smooth transition system. Therefore, the government has launched a GST portal on www.gst.gov.in for existing VAT, service tax and excise taxpayers. For existing dealers, you can collect your Provisional ID from your tax officer. Additionally, you should update your profile information and upload the required documents on the GST portal.
The GST Portal
GST portal will ensure collection of data of existing taxpayers. Hence, this provides a strong foundation and advance preparations for a seamless GST transition. Currently, existing taxpayers can enrol themselves for GST on GST portal through the Provisional ID provided to them by respective VAT department or service tax department. Moreover, they can then update their business-related details on the GST portal.
Steps for GST Enrolment:
- State VAT Department communicates the Provisional ID and Password to all registered taxpayers
- Contact the State VAT Department if you have not received your Provisional ID and Password
- Use the Provisional ID and Password to access the GST common portal gst.gov.in. Create a unique username and new password using provisional ID and password
- Ensure that you have a valid email address and mobile phone number for validation on the GST portal
- After the User ID and Password are created you must log-in to the GST common portal gst.gov.in
- Fill Enrolment Application and provide business details
- Verify the auto populated details from state VAT system
- Sign the Enrolment Application electronically
- Submit Enrolment Application with necessary attachment electronically
- After submitting these details, it will be verified by the GST systems
- If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date. Hence, this will be followed by the issuing a provisional registration Certificate
Additionally, you are required to sign the form after your Enrolment Application is verified. There are two option to electronically sign the Application, you can E-Sign or sign using Digital Signature Certificate (DSC).
An E-Sign is allowed if the Aadhaar details of the authorised signatory are provided. This is provided it is in the authorised signatory tab of the Enrolment Application. Moreover, in the case of companies, it is mandatory to sign the form electronically using DSC.
Additionally, ensure that before you enroll on the GST portal, you have the following information with you:
- Provisional ID and Password received from VAT authority
- Valid e-mail address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC code
- Proof of Registration of Business (Shop Establishment Certificate in case of Proprietorship, Partnership Deed in case of Companies and Memorandum of Association for Companies)
Status of GST Registration
Finally, you can review the status of the GST Registration and you will receive a message to state that it has been moved from Migrated to Active or Suspended.
Image Credit: gst.gov.in
GST Enrolments Have Begun! Have You Registered Yet? GST Council: New Tax Rates and Evaluating Who Has Control Over GST A Guide to GST Registration Will the GST Change the Way You Do Business? Find out Now The GST Bill: Will it impact Inflation? The Road to the GST Bill: How close are we to implementation? The GST Bill: What it means for you
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