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.

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:

Detailed information & instructions pertaining to the Enrolment process are available at the following links:

GST Enrolment FAQs

Video based Tutorial