Last Date for GST Migration for VAT/Service Tax extended from 31st March, 2017 to 30th April, 2017

Introduction

The last date of GST migration for VAT/Service Tax extended from 31st March, 2017 to 30th April, 2017. This was done due to the fact that the large number of existing assessee registered under Service tax and VAT are still not migrated. Hence, additional time is given by the government to complete and speed up migration process.

What is GST Migration?

GST migration is the process of migrating the existing assessee registered under existing tax laws to the newly placed Goods and Services Tax (GST). GST is the consolidated tax law which aims to establish a single law all over India and to subsume the web of indirect tax laws. This will establish harmony in the Indian taxation system.

Who all are liable to migrate?

All the existing assessee registered under Central Excise law, VAT law, Services tax, luxury tax etc are required to migrate the GST law.

What is the deadline for GST Migration?

Earlier, the deadline for GST migration was 31st January, 2017 but the same was extended to 31st March, 2017. However, due to large scale pendency on GST migration, this date has been further extended to 30th April, 2017.

What all documents are required for GST migration?

To enroll 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).

Click here for GST Migration.