GST Registration Opens: Procedure to enroll for GST registration by Existing VAT/CST/Service Tax Registered Dealers

This Article was originally published on Yourstory.com

Introduction

Goods and Service Tax (GST), which is often known as a historic reform is now around the corner. After President gives his assent on 8th September 2016, the Government is firing all cylinders to implement GST by 1st April 2017.  However, the implementation will be little early for the existing tax payers.

The existing taxpayers will have to get themselves enrol under GST database in the month of November itself. To your surprise, Goa’s state government has already issued a deadline of 29th November 2016 and asked all the existing tax payers in the state to enroll themselves on www.goacomtax.gov.in. Hence, kindly pay attention to this article, as you may not like to miss the bus.

Who all are liable to enroll?

Existing taxpayers are liable to enrol under GST system portal. Existing taxpayers is an entity registered with any of the authorities;

• Central Excise
• Service Tax
• State sales tax/VAT (except exclusive liquor dealers)
• Entry tax
• Luxury Tax
• Entertainment tax

Further enrollment here means the data of existing taxpayers and filing up the remaining key fields.

Which is the final date of enrollment?

The final date has not been declared yet except by Goa government. If you are a taxpayer belongs to Goa, then you might have to quickly read the notification and get yourself enrolled before 29th November 2016.

For rest of India, the date hasn’t been finalised. But, be cautious because dates maybe announced anytime soon.

Procedure for enrollment under GST

The procedure for enrollment under GST system portal is as follows

#Point 1 – Paperless procedure: The whole system of enrollment will be paperless; hence no hard copies shall be entertained by the department. Further, all the aforesaid registered taxpayers will need to visit the GST system portal.

Further, it is mandatory for every person to register if the turnover is more than 20 Lakh, the exemption limit.

#Point 2 – Provisional ID and password: Before visiting the GST system portal, you have must the provisional ID and password are given to you by your concerned state authorities.

E.g. in Goa, all the registered taxpayers will have to visit the government office between 9th November 2016 to 11th November 2016, to collect sealed envelope containing the provisional ID and password.

The provisional ID format is here as under:

Hence, contact your ward officer to complete the online pre-registration under GST.

#Point 3 – Documents and Information required: To complete the registration procedure, you must have the following information available with you:

• Provisional ID as explained in point 2.
• Password as explained in Point 2.
• 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 a 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 a maximum file size of 1 MB).

• Photograph of Promoters/Partners/Karta of HUF (JPEG format in a maximum file size of 100 KB).
• Proof of appointment of authorised signatory (PDF and JPEG format in the maximum size of 1 MB).
• Photograph of Authorised Signatory (JPEG format in a maximum file size of 100 KB).
• 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).

#Point 4 – Fill information and submit: Once you put all the information on the portal with uploaded documents, and then recheck for the error. If you are sure, then submit the form and then acknowledgement number shall be generated. Save that number for future correspondences.

Here are some further points which may help your cause during enrollment process:

1. What to do in case I have not received the ID and password?

In case you have not received the provisional ID and password, kindly contact your concerned authorities.

2. Who can be the primary authorised signatory?

A Primary authorised signatory is a person who is primarily responsible for performing action on the GST System Portal on behalf of the taxpayer. All communication from the GST System Portal relating to the taxpayer will be sent to him.

For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body, etc. can act as Primary authorized signatory. A copy of authorization needs to be uploaded.

3. Which details are prefilled in the enrolment application for enrolling with GST?

Following details are auto-populated in the enrolment application based on your existing data:

• PAN of the business
• Legal Name of the business
• State
• Reason of liability to obtain registration
• Email and Mobile number

4. Can I make changes in my Legal Name, State Name and PAN in the enrollment application?

You cannot make changes to Legal Name, State name and PAN as appearing in the enrolment application. These details have been migrated from existing tax systems of State or Center, as the case may be.

Conclusion

GST is now a reality, and it is far more complexed and stringent when it comes to compliance with it. Enrollment is only a procedural aspect; However, the real game will begin from 1st April 2017. I would recommend all the existing taxpayers or the new comers to get prepared for the GST because the law has very harsh penalties which could cost you few lakh even for a small mistake.

Hence, lay down your strategy in advance and go and win the world.

You can contact us for GST registration in India.