GST
GST Enrolment–Transition of existing tax payers to GST
[By Shaleen Shah (Partner), VNCA]
The Government has started preparation for transition of existing tax payers to GST. All existing taxpayers registered under any of the following Acts will be transitioned to GST:
1) Central Excise
2) Service Tax
3) State Sales Tax or VAT
4) Entry Tax
5) Luxury Tax
6) Entertainment Tax
Existing taxpayers registered under the aforesaid laws are required to enrol themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called `Provisional ID’ and update their business related details on the GST portal www.gst.gov.in.
The purpose of this enrolment process is to validate the data of existing tax payers and to obtain missing information for issuance of provisional registration number under GST. The enrolment process is mandatory. Paper based enrolment option is NOT available.
The enrolment process will be activated in a phased manner as specified below. However, the window will be open till 31/01/2017.
|
States |
Start Date |
End Date |
|
Puducherry, Sikkim |
08/11/2016 |
23/11/2016 |
|
Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh |
14/11/2016 |
29/11/2016 |
|
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram |
30/11/2016 |
15/12/2016 |
|
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan |
16/12/2016 |
31/12/2016 |
|
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh |
01/01/2017 |
15/01/2017 |
|
Service Tax Registrants |
01/01/2017 |
31/01/2017 |
|
Delta All Registrants (All Groups) |
01/02/2017 |
20/03/2017 |
Preparation for Enrollment
Before enrolling with the GST Common Portal, keep the following information ready:
1) Provisional ID received from State/ Central Authorities
2) Password received from the State/ Central Authorities
3) Valid E-mail Address
4) Valid Mobile Number
5) Bank Account Number
6) Bank IFSC
Scanned Copies of Documents to be uploaded at the time of enrolment:
|
Sr. No. |
Documents |
File Format |
Max File Size |
|
1 |
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 |
PDF or JPEG |
1 MB |
|
2 |
Photograph of Promoters/ Partners/ Karta of HUF |
JPEG |
100 KB |
|
3 |
Proof of Appointment of Authorized Signatory |
PDF or JPEG |
1 MB |
|
4 |
Photograph of Authorized Signatory |
JPEG |
100 KB |
|
5 |
Opening page of Bank Passbook/ Statement containing Bank Account Number, Address of Branch, Address of Account holder and few transaction details |
PDF or JPEG |
1 MB |
Detailed information & instructions pertaining to the Enrolment process are available at the following links:
Tags: Legal-Updates 
Comments are closed.