GST Registration – Enrollment Procedure for Service Tax Assesses/ Taxpayers from 1st January 2017

Introduction

GST enrollment procedure is in full swing and as many taxpayers registered under VAT has already migrated into GST. From 9th January 2017, the GST enrollment for service tax assessee shall start and which needs to be completed within a month till 31st January 2017. There are more than 1 million assessees registered under service tax law, and hence, all these taxpayers need to enrol themselves within a month time.

The basic aim of this article is to explain everything about the GST enrollment for service tax assessee. Let us discuss each of the important aspects of the enrollment procedure.

1. START AND END DATE:
The GST enrollment/registration procedure for existing service tax assessee shall start from 9th January 2017 and shall end after a month of 31st January 2017.

What happens if someone misses the deadline?

The GST enrollment can still happen after the last date of 31st January 2017. However, one should enroll under it as soon as possible.

2. ENROLLMENT MANDATORY OR OPTIONAL?:
The registration/enrollment is mandatory in nature for all existing taxpayers. One should understand that it is only a migration process from one tax to another and it is not open for new registration.

The enrollment is mandatory even if your turnover is less than 20 lakh.

Hence, if you are planning to start your business and you need registration, then you need to apply under existing laws like VAT/service tax as per your nature of business.

3. WHERE TO ENROLL? THE COMPLETE PROCEDURE:
The GST enrollment shall be done on https://www.gst.gov.in/. Further, you may also refer the complete procedure from the following article.

HOW TO ENROLL UNDER GST?

4. HOW TO GET PROVISIONAL ID AND PASSWORD FOR GST ENROLLMENT/REGISTRATION:
For every service tax assessee, there is a separate log in thepassword of the website through which they manage their records by log in into aces.gov.in. Once you log in into your account, then just do some research, and you will be able to get your provisional ID and password for the GST enrollment.

There may be a case where you need not able to get your provisional ID and password. The reason may be not filing the return of service tax which is due on half yearly basis.

However, in case you have filed the service tax return and you still not able to get the provisional ID and password, then you might have to visit the concerned department to resolve the issue.

5. DOCUMENTS REQUIRED:
Toenroll you into the system, you must be ready with the preliminary information. Until and unless you have all the mentioned information, you will not be able to complete the whole enrollment procedure.

You must have the following information available to you:

• Provisional ID
• Password
• Digital Signature (explained in point)
• Valid email Address (it should not be off professional – Use your own email ID)
• Valid Mobile Number
• Bank Account number
• IFSC code

Further, please also carry the following documents which are needs to be uploaded on the website;

• Proof of constitution of Business:

• In the case of Partnership deed – Partnership deed (PDF or JPEG in the maximum file size of 1 MB).
• In a case of others: Registration Certification of the business entity (PDF and JPEG format in the maximum file size of 1 MB).

• Photograph of Promoters/Partners/Karta of HUF (JPEG format in the maximum file size of 100 KB).
• Proof of appointment of authorised signatory (PDF and JPEG format in a maximum size of 1 MB).
• Photograph of Authorised Signatory (JPEG format in the maximum file size of 100 KB).
• The opening page of Passbook/Statement containing the following information:

• Bank account number
• Address of branch
• Address of account holder
• Few transaction details

(PDF and JPEG format in maximum file size of 1 MB).

6. SIGNING THE APPLICATION WITH DIGITAL SIGNATURE (DSC):
To complete the process, one must authentic it with digital signatures.

What are digital signatures?

Digital signature is nothing but similar to software through which one can sign electronically i.e. on the computer. Digital signatures are very famous now days. The benefits of DSC are as follows;

• DSC can be used to sign the Income tax return.
• DSC can be used during company registration process.
• DSC can be used to sign the invoices electronically
• DSC is used to file tender online

There are many other uses as well.

7. ARN NUMBER: Once you submit the application and sign the same with digital signature then the ARN number will be generated. After that you may check the status, it will be changed to migrated.

8. QUERIES OR QUESTIONS?:
For any question or queries, you can connect to us through our CONTACT FORM.

You can contact us for GST Registration in India.