For Enrolment of the Existing Taxpayer on the GST System Portal
1. Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any of the Acts as specified below:-
- Central Excise
- Service Tax
- State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
- Entry Tax
- Luxury Tax
- Entertainment Tax (except levied by the local bodies)
2. Enrolment Mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.
3. Do I need to enrol for GST?
All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime.
4. Why do I need to enrol myself as a user on the GST System Portal?
GST System portal has been created for this purpose as no paper based enrolment will be allowed.
You need to enrol as a user on the GST system portal, so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.
5. When do I need to enrol with the GST Systems Portal?
The taxpayers registered under any Acts as specified under Q1 are required to enrol at GST System Portal. State VAT and Central Excise can start enrolling from November, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.
6. Is there any concept of deemed enrolment on GST System Portal?
No. There is no deemed enrolment on GST system portal.
7. Is there any fee/charge levied for the enrolment on GST System Portal?
No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.
Enrolment on GST System Portal
8. What is the format of Provisional ID?
Format of provisional id
9. Information Need For Enrol with GST
Before enroling with GST System Portal, you must ensure to have the following information/ documents available with you:-
I. Provisional ID received from State/Central Authorities
II. Password received from the State/Central Authorities
III. Valid Email Address
IV. Valid Mobile Number
V. Bank Account Number
VI. Bank IFSC
a. Proof of Constitution of Business:
i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB)
b. Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB)
c. Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB)
d. Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)
e. 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 format in maximum size of 1 MB)
USERID & PASSWORD:
11. Which username do I need to provide during first time login. Can I use the same username and password which I used to login as State registrant?
For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal.
12. What user ID can I choose after first login?
You may choose any user ID of your choice, provided it is available in the database while you are registering.
13. I have not received my username and password to apply for enrolment with GST. What do I do now?
In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.
14. Can I give email address and mobile number of my Tax Professional during enrolment with GST?
No, you should not give the email address and mobile number of Tax Professional or anyone else. You MUST provide the email address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number.
Tax professionals will be given separate user ID and password from GST system and they will provide their own email Id and mobile number for that purpose.
15. Who can be the 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.
16. ONE TIME PASSWORD:
OTP is valid for 15 minutes. Your OTP would be sent on your registered mobile number and e mail address on GST System Portal.
If you have not received the OTP within 15 minutes, you may choose to receive it again by clicking the RESEND OTP button.
If you do not receive the OTP via SMS on your mobile number or email address even after clicking the RESEND OTP button, please verify if the mobile number and email address provided by you is correct and the Internet and mobile network are available.
Separate OTPs are sent to on email address and mobile number to validate them. Thus two separate OTPs are sent.
Enter the OTP received on your email address and mobile number in the Email OTP and Mobile OTP fields respectively
17. Which details are prefilled in the enrolment application for enrolling with GST?
PAN of the Business
Legal Name of Business State
Reason of liability to obtain registration
Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GST System Portal.
Note: Red asterisk (*) indicates mandatory field. Any field marked with the red asterisk need to be filled in necessarily to proceed ahead with the enrolment application.
18. Can I make changes in my Legal Name, State Name and PAN in the enrolment application?
You cannot make changes to Legal Name, State name and PAN as appearing in the enrolment application. These details have been migrated from existing tax systems of State or Center, as the case may be.
19. How to find out my State Jurisdiction and Ward / Circle / Sector No?
Refer to your VAT Registration Certificate
20. How to find out my Center Jurisdiction?
If you are registered with Central Excise, refer the Registration Certificate to find your Centre Jurisdiction.
If you are only a VAT registered dealer, you need to find your central jurisdiction based on the address of your Principal place of Business. You may visit CBEC website www.cbec.gov.in for details
You need to save every page after filling all the details. Click the Save & Continue button at the bottom of the page to save the entered details and then proceed further to enter details in the other tabs.
21. Is it mandatory to provide the Aadhaar Number?
For filing of enrolment application Aadhaar is not mandatory. However, at the time of submission of your enrolment application at GST System Portal, you would be required to use DSC or Aadhaar based E-Signing.
22. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in classification of goods.
Service Accounting Codes (SAC) are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.
23. Which bank account should I provide, Can I add more than one Bank Account while enrolling with GST System Portal?
The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal. You can add maximum of 10 Bank accounts while enrolling with GST System Portal.
DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, DSC is optional.
You cannot submit the enrolment application if your DSC is not registered with GST System Portal. Therefore, you need to register your DSC on GST System Portal by clicking “register your DSC”.
You need to register DSC; you can visit GST System Portal and click on “Register your DSC” link. Only class -2 or Class 3 DSC can be registered in the GST System Portal.
25. What is E-Sign? How does it 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.
26. Application Reference Number (ARN):
ARN is generated after the submission of the enrolment application with E-Sign or Digital Signature (DSC) and it is a unique, will be generated after successful submission enrolment application.
If you don’t receive ARN within 15 minutes, an email will be sent to you with detailed instructions for further course of action.
27. While entering the details, internet connection was lost. How can I retrieve the saved enrolment form?
To retrieve the saved enrolment form, login to the GST System Portal with valid credentials. Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved enrolment form.
28. I got an email that there is a mismatch during PAN validation. What should I do now?
You need to login to the GST System Portal and fill the details as per your PAN details and resubmit the enrolment application.
29. My DSC has expired / revoked? What do I do now?
You need to re-register your valid DSC with GST. Login to the GST System Portal with valid credentials. Go to Dashboard > Register / Update DSC menu. In case of revocation, another valid DSC has to be registered with GST System Portal.
Help Desk facility will be available and it will be displayed on the GST System Portal.
30. Can application for enrolment get rejected?
Yes, the application for enrolment with GST System Portal can be rejected in case you have furnished/uploaded wrong or fake or incorrect document with your DSC or E-Sign. However, the applicant will be provided reasonable opportunity of being heard where applicant taxpayer can present his/her viewpoints.
31. Can I make amendments after I submit the enrolment application?
You can make amendments to the enrolment application from appointed date onwards.
32. Can I change mobile no. and email id as given at the time of enrolment?
You can change mobile no. and email id as given at the time of enrolment application after appointed date onwards through amendment process.
33. When will I get Provisional Registration Certificate?
It will be available on your dashboard on the appointed date if you have filled enrolment application successfully.
34. When will I get Final Registration Certificate?
The final Registration Certificate will be provided to you after verification of documents (within 6 months) by proper officer(s) center/state of concerned jurisdiction
(s) after appointed date.
35. What is ISD Registration?
ISD stands for Input Service Distributor. An Input Service Distributor means the person who distributes credit, in respect of the tax invoices of the services received at the head office, to its branches where the services have been supplied actually. Tax invoice here means, the invoice issued under section 23 of the Model Goods and Services Act, if you are an existing ISD Taxpayer, you need to apply afresh in the GST System Portal for the State where you desire to seek registration. For that you need to inform your Central jurisdictional authority.