By Smart Advisors – November 24th, 2016

GST is rolling out, with a phased registration for VAT assesses initially with other tax assesses coming in for registration later

  1. GST will be applicable in India on the appointed date viz. 1st April, 2017. Before this date all the registered assesses with State/Center need to enroll at the GSTN portal

 

  1. To begin with, only State VAT assesses will be required to provide details to the GSTN portal for migration to GST. Other assesses (Service Tax/Excise) will be issued Provisional ID at a later date

 

  1. Once the Taxpayer provide their details there will be no need to provide the details again. State-wise Schedule for enrollment:

 

Region Migration Date End Date
North: covering Delhi, UP, UK, Punjab, HP, Rajasthan, Haryana, Chandigarh, & Jammu kashmir 16th December, 2016 31st December, 2016
West; covering Gujarat, Maharashtra, Goa, Daman & Diu, Dadar & Nagar Haveli, Chattisgarh 14th November, 2016 29th November, 2016
East; covering West Bengal, Bihar, MP, Orissa, Jharkhand, NE States 30th November, 2016 15th December, 2016
South; covering TN, Kerala, Telangana, AP, Karnataka 1st January, 2017 15th January, 2017
Others; covering Puducherry & Sikkim 8th November, 2016 23rd November, 2016

 

  1. Steps for GST Enrollment:
  • Have you received an email/SMS from VAT department for migration to GST? If not, contact the VAT dept.
  • In the Email/SMS, you will find a Provisional ID and Password
  • One Provisional ID will be for all Taxes merging into GST
  • Visit www.gst.gov.in on the appointed date for your state (see point 5 below)
  • Use the Provisional ID and password (as above)to create your User name and Password for accessing the GST portal
  • Before you create the User name and Password, you need to have a Valid Email & Mobile Number
  • You will be sent one OTP on Email and another OTP on Mobile number
  • You will be required to enter these OTPs at the time of creation of User name and Password
  • Log in using new User name and Password
  • Kindly fill in the Enrollment Application dragon city hack no survey and provide business details.
  • Attach the specified mandatory documents
  • Verify the auto populated fields from the State VAT system
  • Register the DSC of the primary authorized representative
  • Sign the Enrollment application using DSC
  • Submit the Application
  • Upon submission, system will verify the correctness of the details
  • If details are satisfactory, ARN (Application reference number) will be generated
  • Provisional ID status will change to “Migrated”
  • On 1stApril the above Status will become Active and a Provisional Registration certificate will be issued.
  • Within 6 months, the Final RC will be issued to those who have E-signed the completed
  • Enrolment Application and the same is verified by the proper officer
  • Don’t share the above credentials with anyone