Registration process
of GST has commenced today. Good Start is half done and now we can expect the
GST from 01.04.2017. To welcome GST and be prepared for the same, we should
start GST registration. At the very first stage it has been commenced through
dealers registered under VAT.
Assesses with a valid PAN shall be allowed to
fill details & submit proofs.
2.
All the taxpayers registered
under any of the indirect taxes as specified are expected to visit the GST
Portal and register themselves.
3.
Before registration with
GST System Portal, Ensure to have the following information/ documents
available:-
Ø Provisional
ID & Password received from State/Central Authorities
Ø Procedure for receiving Provisional ID &
Password:
For
Dealers registered under VAT: All registered Dealers under VAT or their
Authorized Representatives should visit their respective Ward offices between
09/11/2016 to 11/11/2016 and collect sealed envelope containing their
provisional ID and Password for use in completing online pre-registration under
GST.
Ø After receiving the Provisional ID &
Password, the dealer shall keep ready the following details:
a.
Valid
E-mail ID.
b.
Valid
Mobile Number
c.
Bank
Account Number
d.
Bank
IFSC
4.
Following Documents
are required to be uploaded at the time of registration under GST @ www.gst.gov.in.
e. In case of Partnership firm:
Partnership Deed (PDF and JPEG format; Maximum size : 1 MB)
- In case of Others: Registration
Certificate of the Business Entity (PDF
and JPEG format ; Maximum size : 1 MB)
- Photographs: of Promoters of
the Company/ Partners/Karta of HUF (JPEG
format ; Maximum size : 100 KB)
- Proof of Appointment of Authorized
Signatory
(PDF and JPEG format ; Maximum
size : 1 MB)
- Photograph of Authorized Signatory
(JPEG format ;Maximum size : 100 KB)
- Opening page of Bank Passbook /
Statement
containing:
(i).
Bank Account Number,
(ii).
Address of Branch,
(iii).
Address of Account holder and
(iv).
Few transaction details (PDF and JPEG format ; Maximum Size
: 1 MB)
5.
Procedure for enrollment of existing VAT
Dealers on the GST System
Portal:
Apart from abovementioned required documents,
following process need to be followed by VAT dealers for registration under GST
Regime.
a.
Visit
Website "goacomtax.in": Dealer has to visit "goacomtax.gov.in" Portal and click on the Link “Provisional
Registration for GSTIN” and follow instructions by using provisional ID and
Password Collected from Ward Office.
b.
To be
Completed Till 29th November 2016: The online provisional registration on GST
System Portal should be completed by all existing Dealers between 14/11/2016 to
29/11/2016.
c.
Save
& Continue: For completing provisional registration, the Dealer needs to
save every page after filling all the details by clicking on “Save and
Continue” button at the bottom of each Page.
d.
Helpdesk
at Respective Ward Offices: In case of any difficulties faced in completing
online provisional registration, please contact Helpdesk at respective Ward
Offices.
6. Technology Platform for GST-GSTN.
As we know that a SPV was
formed by previous Govt. called GSTN which is responsible for all IT related
tasks and procedures under GST. This is one of the largest IT network in the
history of Indian taxation system which will process 50000 entries per second
and 3 billion vouchers per month.
DRAFT
INVOICE FORMATS UNDER GOODS AND SERVICES TAX
Government of India/State
Department of………………
Form GST INV – 1 (See
Rule……………. -)
Application for
Electronic Reference Number of an Invoice
1.
GSTIN
2.
Name
3.
Address
4.
Serial No. of Invoice
5.
Date of Invoice
Details of
Consignee (Shipped to)
Name Address State
xxxx xxxx xxxx
State Code:
GSTIN/Unique ID:
Sr
No
|
Description of Goods
|
HSN
|
Qty.
|
Unit
|
Rate
per
unit
|
Total
|
Discount
|
Taxable
Value
|
CGST
|
S SGST
|
IGST
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Rate
|
Amt.
|
Rate
|
Amt
|
Rate
|
Amt
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Total Invoice Value (In figure) Total
Invoice Value (In Words)
Amount of Tax subject to Reverse Charges
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
