GST REGISTRATION

GST Registration

All existing taxpayers registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act will be transitioned to GST. The enrollment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrollment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

The GST Common Portal has been made available to enable taxpayers enrol, filing return and making tax payment with GST online portal.

Who will require GST Registration

Existing 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

State wise due dates of GST Registration

The schedule of the goods and service tax enrollment drive for the different states vary. Find below the specified dates for the states. If you have already missed the due date, the window will still be open until 31st of January 2017.

States	Start Date	End Date
Puducherry, Sikkim	08/11/2016	23/11/2016
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh	14/11/2016	30/11/2016
Gujarat	15/11/2016	30/11/2016
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram	30/11/2016	15/12/2016
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan	16/12/2016	31/12/2016
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh	01/01/2017	15/01/2017
Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT	01/01/2017	31/01/2017
Delta All Registrants (All Groups)	01/02/2017	20/03/2017

Details & Documents required for GST Registration

Before enrolling with the GST Common Portal, you must ensure to have the following information:

1. Provisional ID received from State/ Central Authorities
2. Password received from the State/ Central Authorities
3. Valid E-mail Address
4. Valid Mobile Number
5. Bank Account Number
6. Bank IFSC

Documents

S.No.	Documents	File Size Format	Maximum Allowable Size
1.	Proof of Constitution of Business In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB) In case of Others: Registration Certificate of the Business Entity	PDF or JPEG	1 MB
2.	Photograph of Promoters/ Partners/ Karta of HUF	JPEG	100 KB
3.	Proof of Appointment of Authorized Signatory	PDF or JPEG	1 MB
4.	Photograph of Authorized Signatory	JPEG	100 KB
5.	Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details	PDF and JPEG	1 MB

 GST Enrollment process

1. State VAT Department will be communicating provisional ID and password to every registered tax payer and you have not received your provisional ID and password, contact your State Vat Department.

2. Access the GST common portal gst.gov.in using Provisional Login-Password; to create unique username and new password using provisional ID and password. You need to have a valid e-mail and mobile phone number for successful login.

3. Login to the GST common portal http://www.gst.gov.in using unique username and new password.

4. Fill Enrollment Application and verify the details from VAT System.

5. Sign and Submit the Enrollment Application with necessary attachment electronically.

6. 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 the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).

 For other taxpayers, electronically signing using DSC is optional.

To get GST Registration, click here or simply mail us at bc@aapkaconsultant.com.