Migration Guide & FAQs

Goods and Services tax (GST), which is often known as the biggest tax reform of the independent India, is now around the corner. After president Pranab Mukherjee gave his assent on September 8, 2016, the Government is firing on all cylinders to implement GST by April 1, 2017.

With the portal for registration of GST going online time to kick-start the GST registration process has already begun. GST (Goods and Service Tax) is likely to be active from July 2017 and all those who have registered themselves for service tax and central excise or any other state tax laws such as VAT, need to get their GST registrations underway. The migration process is scheduled in a phased-manner for the existing VAT dealers and has been scheduled state wise to avoid any confusion and the migration process for all the service tax registrants has been only been started in last week of January 2017.

Obtaining Provisional ID and Password

The provisional ID and password for the GST registrations are directly obtained from your state's VAT department. All existing taxpayers will be provided with a unique provisional ID and password by their tax officers. The ID and password are mandatory requirements for enrolling for GST and have to be used to log into the GST portal created for this purpose.

Documents Required for Registration

Over and above the provisional ID and password provided, ensure that you have the following documents/information with you, at the time of enrolling for GST.

  1. A personal email id to receive confirmation as well as acknowledgement.
  2. Bank account number and IFSC code. Scaned copy of the first page of passbook or bank statement wherein bank details of the company are visible. Ensure that the file size does not exceed more than 1MB
  3. Proof of business, such as a partnership deed (PDF or JPEG file of the same), registration certificate (COI), and LLP Agreement, whichever applies. Keep the soft copy of the above-mentioned documents ready to upload easily onto the website.
  4. A photograph of partners, owner or Karta (in case of HUF) in a JPEG file with a size not exceeding 100KB. For Companies, photographs of all the directors to be uploaded along with details of their DIN numbers and address.
  5. A proof of appointment of authorized signatory, in either PDF or JPEG file, not exceeding 1MB. - Board Resolution appointing the authorized signatory duly under signed to be uploaded.

Registration process: Step 1

Username and Password

Go to the GST website and create a user ID and password. You need to use the provisional ID and password here to first login and then create the user id and password.

GST Website

Click the link to the GST site, and hit 'New User Login' as shown below. Click 'I agree' on the declaration form displayed and hit 'Continue' to register.

GST Website

Registration process: Step 2 Login

Once you agree to the declaration and hit 'continue', you will be taken to the 'Login' page. Use the 'Provisional ID' provided by the tax department to Login.

If the 'Captcha' image is not clear, reload it, and enter it in the box provided before pressing 'Login' tab.

GST Website

Registration process: Step 3 Verification of credentials

As soon as you login with the ID provided, a provisional ID verification page will be displayed. Here, you need to fill in the details required for the registration, including:

1. Valid email ID

2. Valid mobile number

Since important information and One Time Password will be sent to this ID and number, ensure that you have filled the correct details before clicking on 'Continue'.

The OTP will be sent to your email ID and mobile number, and both will be required for verification.

Also, remember that the email ID and mobile number entered by you will be permanent, and will register in the records for any future correspondence.

Any change in both email ID and mobile number can be done only after April 1, 2017, as specified in the GST ACT.

Registration process: Step 4: Five Questions

With the OTP verified, you will get the page with new credentials. There are options to fill in the personal details on the page to secure login. Change the password to secure your login.

Once you set the password, you will be taken through a series of security questions. Answer them, and click 'Submit'.

There are five questions on this page, and think carefully before answering. It is mandatory to fill in the answers for all the five questions.

Registration process: Step 6: Enrolment Application

once you log into the account, after securing the credentials, you will be taken to the 'Welcome Page' of your account.

Your Dashboard will have 'Provisional ID Enrolment'. Click on that to get the Enrolment application.

Registration process: Step 7: Complete the Form

The page displayed once clicking on the 'Provisional ID Enrolment' on your dashboard will contain eight slabs, indicating:
I. Business details
II. Promoters or partners
III. Authorized signatory
IV. Principal place of business
V. Additional place of business
VI. Goods and services
VII. Bank accounts
VIII. Verification
Since the enrolment requires your business details, the first tab, it will be selected as the default. Fill in all the details asked for to complete the form.

Registration process: Step 8: Tabs

The business details to be included are as given:
Apart from the blank form to be filled, certain details are auto populated in the application from the data available through VAT system. Details such as:
a. Legal name of business as per PAN and Current Tax Act
b.PAN number of businesses
c.State under which the business is registered
d.Ward or circle or sector
The above-mentioned details cannot be changed. However, some details can be edited. These are as follows:
1. Trade name
2. Constitution of business
3. Registration number
4. Date of registration of business
5. Document upload section.
Once you fill in the details and edit any if required, save the form, and click 'Continue'.

Registration process: Step 9: Owners' Details

The next page of enrolment would be the details of the promoters or partners of the business. Enter the requisite details demanded, hit save and continue.
In case your business (or the names entered in the partners or promoters section) consists of an authorized signatory, you need to select the 'Authorised signatory' tab to fill in the details.

Registration process: Step 10: Place of Business

On the 'Principal Place of Business', enter the relevant details, and click 'Continue'. Do not forget to click 'Save' to ensure you have a hassle-free process.

Registration process: Step 11: Goods and Services

Under the goods and services tab, you need to enter the 'HSN' code of the goods handled under your business. If you do not know the code, simply enter the name of the goods under 'Search HSN code' to obtain the same. Hit Save and continue.
The same applies for services, too. Enter the SAC code of the services provided, or search for it, to obtain the same, and 'Continue' to the next step of the enrollment form.

Registration process: Step 12: Bank Details

Under this tab, you need to enter details of the Bank account, type of bank account and IFSC code. The supporting documents for the same (soft copy of passbook or statements) need to be uploaded.

Registration process: Step 13: Verification

Once you have submitted all details, you will be asked to verify the same and sign it with the DSC (digital signature certificate).
Submit the form, with DSC, after verification. The 'Successful Submission' message will be displayed on screen. You will receive an acknowledgement within 15 minutes of submission. An ARN or application receipt number will be sent in the mail for further queries regarding the enrolment form.

FAQs

STATISTICS

FLOWCHART

GST Registration Process

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