Monday, December 19, 2016

Goods And Service Tax Registration procedure for VAT Dealers

Goods And Service Tax Registration procedure for VAT Dealers
Goods and Service Tax popularly Known as GST is a proposed system of indirect taxation in India merging most of the existing taxes into single system of taxation.
Existing taxpayer
An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act.
Existing taxpayers include taxpayers already registered under:-
  • Central Excise
  • Service Tax
  • State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
  • Entry Tax
  • Luxury Tax
  • Entertainment Tax (except levied by the local bodies)
Summarised procedure of Registration of GST

The migration of existing registered dealers under respective State VAT to new GST taxation system shall be carried out by following a well defined procedure. The procedure for such migration is described as under: 

Summarized steps required to be taken to get  enrolled in the GST system are as follows:
Step 1: Open url http//; and click on "NEW USER LOGIN".
Step 2:
:  Enter the Provisional ID and password as provided above.
Step 3: Enter mobile Number and email id of the authorized signatory of the business entity

Step 4: A separate One Time Passwords (OTP) will be sent by the system on the mobile and email, as     entered. 

 Step 5: Enter the OTP as communicated to you on your mobile and email. These OTP shall be used to create Username and your own Password.

Step 6: Login with Username and Password on "EXISTING USER LOGIN"
Step 7:
 Enter information and upload scanned images as mentioned in pre-registration form.
Step 8:
 After successful submission a welcome message will come to the registered E-Mail ID and Mobile number from the system after verification / validation of the information submitted.

GST Enrollment: Getting Provisional ID & submission of Enrollment Form
Good and Service Tax Identification Number has been assigned the task of collection of data of existing taxpayers as a step towards advance preparation for their smooth transition to GST. Existing Taxpayers can enroll themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called as Provisional ID and update their business related details on the GST portal.
Steps to complete Provisional Registration
#Step1 Paperless procedure:  Being  the whole system of enrollment is paperless; hence, no hard copies to be submitted with  department so all procedure is DSC enable.
·         It is mandatory for every person to register if the annual turnover is more than the threshold limit  Rs 20 lakh for all states ( Only North East States it is Rs.10 Lacs)
·         States will administer GST for businesses with turnover of Rs 1.5crores or less. Both States and Centre will administer GST for businesses with turnover in excess Rs 1.5 crores.
#Step 2Provisional ID and password: given by the concerned state authorities where ever already registered.
#Step 3 – Documents and information required: To complete the registration procedure, the following information is required:
·  Provisional ID & Password  (as explained in point 2).
·  Valid email address & Mobile No.
·  Bank account number & IFSC Code
Further, the following documents to be uploaded on the website:
·  Proof of constitution of business:
·  In case of partnership – partnership deed (PDF or JPEG in maximum file size of 1 MB).
·  In case of others: registration certification of the business entity (PDF/ JPEG  1 MB).
·  Photograph of promoters/partners/Karta of HUF (JPEG format of 100 KB).
·  Proof of appointment of authorised signatory (PDF/JPEG 1 MB).
·  Photograph of authorised signatory (JPEG format in maximum file size of 100 KB).
·  Opening page of passbook/statement containing the following information:
·  Bank account number, Address of branch & Account holder with few transaction details
 (PDF and JPEG format in maximum file size of 1 MB).
#Step 4After giving all information it is to be submitted and an acknowledgement number will be generated for future reference must be recorded..

Points to be kept in mind while filing the Enrolment Application

1. Taxpayer cannot use the username or password that is used to login to the State VAT Portal.
 2 Taxpayer MUST provide the e-mail address and mobile number of the primary Authorized Signatory appointed by you.
Tax professionals will be given separate username and password by the GST System.

3.  A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.

 Type of Business
Who can be the Authorized Signatory?
 The proprietor or any person authorized  by the proprietor
 Any authorized  partner or any person authorized  by the partners
Company, LLP, Society or Trust
 The person authorized by Board or Governing Body. can act as Primary Authorized Signatory
4. Taxpayer cannot make changes to any of mandatory fields the Enrolment Application with respect to:
·         PAN of the Business, Legal Name of Business, State of operation, Reason of liability to obtain registration

5. In the Enrolment Application, Taxpayer needs to fill the State Jurisdiction, Ward, Circle, Sector No. and Center Jurisdiction.
-  VAT Registration Certificate gives State Jurisdiction and Ward, Circle and Sector No.
-  In Case registered with Central Excise the Registration Certificate gives Centre Jurisdiction.
In Case of VAT dealer the Central Jurisdiction is based on the address of your Principal place of Business.

6.  Bank account to be provided in the Enrolment Application:

 The details of the bank accounts used for the purpose of carrying out business transactions are to be entered in form. Taxpayer can add up to 10 bank accounts while enrolling with GST Common Portal in the Enrolment Application.

7. Submission of Enrolment Application at GST Common Portal

·         Submission of enrollment can be done with or without signing with DSC or E-sign

·         Electronically signing the Enrolment Application with DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).

Ø  For other taxpayers, electronically signing using DSC is optional.
Ø  Registration  of DSC of Authorised person is required for use of Valid DSC with the GST Common Portal
Ø  During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database of the CBDT. 
Note: Only Class -2 or Class 3 DSC can be registered at the GST Common Portal.

8 .Allotment of ARN

Ø  ARN refers to Application Reference Number. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC and such ARN can be recorded for future.
Ø  Procedure to be followed if ARN not received : In Case ARN is not received within 15 minutes of submission of the Enrolment Application, an e-mail can be sent for resolution of problem.
Ø  Resubmission if received  an e-mail indicating that there is a mismatch during PAN validation then resubmission will be required with valid PAN and Valid registered DSC.

Enrolment Activities Post Appointed Date

1. If Enrolment Application of a taxpayer get rejected

   Enrolment Application for enrolment under GST can be rejected in case incorrect details have been  furnished or uploaded or incorrect documents have been attached with the Enrolment Application and the application is electronically signed. However, the applicant taxpayer will be provided reasonable opportunity of being heard where applicant taxpayer can present his or her viewpoints.

2. Enrolment Application can be amended after the appointed date

3. The mobile number and e-mail address can be changed after the appointed date as per       Amendment process.

4. Issuance of Provisional Registration Certificate

The Provisional Registration Certificate will be available for viewing and download at the Dashboard of the GST Common Portal on the appointed date in case the Registration Application was submitted successfully.

5. Issuance of Final Registration Certificate

The final Registration Certificate will be issued within 6 months of verification of documents by authorized Center/ State officials of the concerned Jurisdiction (s) after the appointed date.
 Enrolment Schedule for various States:
 The schedule of the enrolment activation drive for states is given below.
Start Date
End Date
Puducherry, Sikkim
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh,
Haryana, Punjab, Uttarakhand, Himachal Pradesh,
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra
Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT
Delta All Registrants (All Groups)