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Get ready for GST enrolment process
Get ready for GST enrolment process

Step by step GST Enrolment procedure for existing VAT dealer in WWW.GST.GOV.IN

Government has launched GST Portal (i.e., www.gst.gov.in) for the GST enrolment or registration of existing taxpayers of VAT, Service Tax and Excise for smooth transition to GST. Existing dealers have to collect provisional ID from tax officer, update their profile information and upload the required documents on the GST portal.

The goods and services act will be applicable in the country effective on the appointed date. Before this date, all the registered tax payers under Central excise, Service Tax, VAT, Entry Tax, Luxury Tax and Entertainment Tax need to enrol at the GST common portal gst.gov.in. To begin with all state VAT Department will be issuing Provisional ID and password to registered taxpayers with the VAT department. The taxpayer registered with other tax departments and not under VAT department will be shared the provisional ID at a later date. The state wise schedule for enrolment with GST is available in the link. Provisional ID received from one department is enough for merging all tax registration into GST.

GST enrolment process:

  • The State VAT Department will be communicating provisional ID and password to every registered tax payer.
  • In case you are a registered tax payer with state VAT department and you have not received your provisional ID and password, contact your State Vat Department.
  • Once you get provisional ID and password, you need to access the GST common portal gst.gov.in to create unique username and new password using provisional ID and password.
  • Before you create user name and password for GST common portal, you need to have a valid e-mail and mobile phone number.
  • After creating user ID and password login to the GST common portal www.gst.gov.in
  • Fill Enrolment Application and provide business details.
  • Verify the auto populated details from state VAT system
  • Sign the Enrolment Application electronically.
  • Submit Enrolment Application with necessary attachment electronically
  • Once submitted, the details will be verified by the GST systems.
  • If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date and a provisional registration Certificate will be issued.

Electronically signing of Enrolment Application:

After verifying the Enrolment application, you need to sing the form. There are two option to electronically sign the Application, You can E-Sign or sign using Digital Signature Certificate (DSC).

You can e-sign only if Aadhaar details of the authorised signatory are provided in the authorised signatory tab of the Enrolment Application.

In case of Companies, LLP, it is mandatory to sign the form electronically using DSC.

Mandatory information and document required for GST enrollment.

Before enrolling with GST system portal, you must ensure to have the following information and documents available with you

Information

  • Provisional ID and password received from VAT authority
  • Valid e-mail address
  • Valid Mobile Number
  • Bank Account Number
  • Bank IFSC code
  • Registration number of all department ie Central Excise, Service Tax, Laxury Tax etc

Documents:

  • Proof of constitution of business
    • In case of Partnership Firm – deed of Partnership
    • In case of others- Registration Certificate of Business Entity
  • Proof of proncipal place of Business.
  • Photo of Promotor, Partner, Karth of HUF
  • Proof of appointment of Authorosed Signatory
  • Photo of Authorised signatory
  • Opening page of Bank Passbook / Statement containing Bank Account Number, , Branch address, address of account holder and latest transaction details.

Details auto populated and migrated from State VAT system

Following details will suto populated and migrated from state VAT system which can’t be eddited

  • Legal Name of Business (As per PAN)
  • Legal Name of Business (AS per current Tax Act)
  • PAN of the Business
  • State
  • Zone/District/Word

Once you verify details the enrolment application, it will be assumed that the detailes migrated from VAT system are correct and you will be registered with the same details in the GST system.

Primary Authorized Signatory:

A Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of taxpayer. All communication from the GST System Portal relating to taxpayer will be sent to him. For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded.

In case of multiple authorized signatory for single business entity, one authorized signatory should be designated as primary authorized signatory and email and mobile number of that person shall be provided at the enrolment.

In case of single authorized signatory for a business entity, he shall be assumed as primary authorized signatory for that business entity.

What is Principal Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located

How does E-Sign work?

E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service to facilitate an Aadhaar holder to digitally sign a document. If the Applicant opts to electronically sign using the E-Sign service, the following actions are performed:-

Taxpayer need to click on “E sign” button.

System will ask to enter Aadhaar number of Authorized signatory.

  1. After validating the Aadhaar Number, the GST system Portal will send a request to UIDAI system to send a One Time Password (OTP).
  2. UIDAI system will send OTP to email address and mobile number registered against Aadhaar number.

System will prompt user to enter OTP.

The user will enter the OTP and submit the document. The e-Signing process is complete.

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About CA Prakash Chartered Accountant Bangalore

CA Prakash Chartered Accountant Bangalore
CA Prakash is a practicing chartered accountant and partner in Bangalore -based CA Firm. For further information or query, please email it to team@simplifiedlaws.com