Enrolment guidelines for GST registration, FAQ

 

Update on 17th June, 2017:

According to GST portal:

1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN):
    You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.

2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC:
    You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017.
    In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer 
    the registered email for details of the errors.

3. If you are a Taxpayer, who has partially completed the enrolment form:
    You can login at the portal on the above mentioned date and complete the rest of the form.

4. If you are not an existing Taxpayer and wish to register newly under GST
    You would be able to apply for new registration at the GST portal from 25th June 2017.

Click here for : A complete guide for enrolling with GST common portal for registration in India

  

Click here to read 4 Frequently asked questions about GSTIN registration and answers

9 Important facts about GST Tax Invoice, click here to read


Extract from GSTN Website without modification below:


All existing Tax Payers can enrol for GST now in India


Enrolment guidelines for GST registration, FAQWho is an existing taxpayer under GST in India?

All existing tax payers can enrol for fresh updating documents and other required information for new GST registration in India.

As per GSTN, the authority in India who allots GSTIN registration number, 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)


What does the word ‘enrolment’ under the GST Common Portal mean in India under GSTN?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.

Do I need to enrol for GST for registration online in India?

All existing taxpayers registered under any of the Acts will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment 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.


Why do I need to enrol  online myself as a taxpayer on the GST Common Portal?

The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.

The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.


Is there a concept of deemed enrolment under GST online registration?

No. There is no deemed enrolment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enrol themselves at the GST Common Portal.

Is there a fee or charge levied for the  online enrolment under GST registration?

No. There is no fee or charge levied for the enrolment of a taxpayer under GST.


When do I need to enrol with the GST Common Portal for online registration? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory tax Acts? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory Tax Acts?

The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

No. The enrolment process is common for all taxpayers registered under Centre, State or Union Territory Tax Acts.

Are existing taxpayers required to enrol separately with Central and State authorities under GST online registration?

No, any existing taxpayer who wants to seek enrolment under the GST Act needs to apply at the GST Common Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.

 

What is the format of Provisional ID?

Which information and documents are required to enrol online with GST?

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

Provisional ID received from State/ Central Authorities

Password received from the State/ Central Authorities

Valid E-mail Address

Valid Mobile Number

Bank Account Number

Bank IFSC


Documents required for online GST registration:

Proof of Constitution of Business for online enrolment

In case of Partnership firm: Partnership Deed of Partnership Firm

In case of Others: Registration Certificate of the Business Entity

Photograph of Promoters/ Partners/ Karta of HUF

Proof of Appointment of Authorized Signatory

Photograph of Authorized Signatory

Opening page of Bank Passbook/ Statement containing Bank Account Number of Account Number, Address of Branch, Address of Account holder and few transaction details



In case you are unable to upload any document, check the Internet connectivity, file size and format of the document you are trying to upload.

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?


Click here for : A complete guide for enrolling GST common portal for registration in India

 

 

How to export goods from India?

Export benefit schemes in India

Export procedures and documentation

How to get Export Order?

Know HTS code (HS code) of your product

How to import goods to India?

Find ITC code of your product

Indian Budget 2016-17, Duty changes in Excise, Customs and ST

Export benefit schemes from Export Promotion Councils 
 

Valuation of GST under special cases

Valuation of GST Taxable supply

When to pay GST for supply of services?

When to pay GST?

GST on short supplied goods and services by nature

Goods and services exempted to pay GST

Who has to pay GST?
GST Composition Levy
 

Advantages of GST registration in India

Who has to obtain GST registration in India?       

Does GST registration number of my firm change time to time in India?

Is GST registration required for a public sector undertaking?

Is amendment of GST registration allowed in India?

Cancellation of GST registration in India

Centralized GST registration of services permitted in India?

Retired from business ownership. Fresh GST registration in India?

GST Registration for Job workers in India

GST registration mechanism in India

Pre-registration of credit card necessary for GST payment in India

Is GST Registration required for a Job worker in India?

Difference between IGST on International goods and IGST on domestic goods.

How is IGST calculated under Imports?

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Import of goods attracts IGST but not CVD under GST regime

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation

Section 156 Persons deemed to be public servants, CGST Act, 2017         

Power to collect statistics, Section 151 of CGST Act, 2017               

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017       

Section 146 of CGST Act, 2017 Common Portal   

Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents             

Job work procedure, Section 143 of CGST Act, 2017

Reduced GST rate on All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

Reduced GST rate on Sewing thread of manmade filaments, whether or not put up for retail sale

Minimized GST rate on Duty credit scrips

Diminished GST rate on Rubber waste, parings or scrap

Revised GST rate on Ferro-cerium and other pyrophoric alloys in all forms

Revised GST rate on Anti-knock preparations, oxidation inhibitors for mineral oils

Revised GST rate on Preparations and charges for fire-extinguishers

Revised GST rate on Fork-lift trucks

Union territory tax (Rate) Notification No. 47 of 2017 DT 14th November, 2017, GST

Integrated Tax (Rate) Notification No. 50 of 2017 DT 14th November, 2017, GST

Central Tax Notification No 38 of 2017 dt 13th October, 2017 under GST

CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

Integrated Tax Notification No. 11 of 2017 DT 13th October, 2017, GST

 



Comments


Patel Ramehh: Should Registration Certificate singed by the owner of business ?

chakradhar: for uploading of partnership deed or registration certificate, prescribed limit is 1 MB.But in a deed or registration certificate,there will be so many papers which exceeds 1 MB.So upto how many papers can I upload a document??

DORAI RAJULU: I am a consultant in a multi national company drawing about 12L \anum. is it necessary for me to register for GST?

Partap Singh: Sir, I have purchased balora vehicle after taking loan from the bank and presently the same is hired by the government department @ Rs. 20000/- per month and toal income works out to be Rs. 240000/= only. There is no other income. So please guide me whether I have to take GST no. or not. thanks Partap Singh

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