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ASSEESSEE’S MIGRATION PROCESS UNDER GST: AN IMPORTANT LEARNING

INTRODUCTION

Registration under a statue is the first step to establish the recognition under that law. GST would subsume more than fifteen existing Indirect tax laws in to it, and all the existing registered assessee’s, under existing Indirect tax regime would requires to shift under this new regime.

The principal process of migrating existing registered assessee’s, could either be done by mandating them to apply altogether the new application; or to use the existing database of State/Centre authorities and other required details from the assessee’s for flawless migration. The Government opted for second tool to migrate. This article drafted to provide analyses on the provisions of Draft model law and Draft rules relating to registration migration process.

STRUCTURE OF GSTIN

The Goods and Services Taxpayer Identification Number (GSTIN) is unique alphanumeric number and shall be of 15 digits. The first two digits represent State code of India. The next 10 digits are alphanumeric PAN of assessee. The 13th digit would be alphanumeric (1-9 and then A-Z) and would be assigned depending on the number of registrations a legal entity. The 14th digit would be kept left for future use.

State Code

PAN

Entity Code

Blank

Check Digit

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15


STATUTORY PROVISIONS DEALING WITH MIGRATION PROCESS:

The draft model law and draft rules relating to registration are prescribed by the Government and also approved by the GST council. To understand the statutory provisions relating to assessee migration, one has to understand the following provisions:

  1. Section 19 of Draft model law: Registration
  2. Schedule III of Draft model law: Liability to be registered
  3. Section 142 of Draft model law: Migration of existing Taxpayers to GST
  4. Rule 14 of Draft registration rules: Migration of persons registered under earlier law

INTERLINKAGE BETWEEN SECTION 19, SCHEDULE III AND SECTION 142

Section 19 of Draft model law deals with registration requirement and proviso to section 19(1) says that the person who are already registered under any earlier law, are not require to apply for fresh registration. Therefore, no fresh registration is required for any existing registered assessee. However, the Input Service Distributor (ISD) needs to apply for fresh registration irrespective of the fact that the registration had already taken under any earlier law.

The Schedule III dealing with liability to be registered says that the assessee’s who are registered under earlier law are liable to get registration under the GST regime.

Therefore existing registered assessee’s are not required to apply for any fresh registration, but they are liable to registered and the manner of registration is provided under section 142.

Let us, recapitulate the entire provisions through a flow chart.

SECTION 142 READ WITH RULE 14 AN ANALYSIS:

Section 142 of draft model law provides the statutory backup for this entire shifting process and rule 14 of draft registration rules provide the detailed procedure. The existing registered assessee under existing indirect tax regime having PAN no, would get a provisional certificate of registration in form GST REG-21*. The provisional certificate shall be valid for a period of 6 months from issue date or the period extended by Board or Commissioner.

The final registration certificate (i.e. GST REG-6) would be available only after assessee provides the detail in Form GST REG-20 within the abovementioned period. It is important to note that if assessee fails to provide such details within abovementioned period then registration may be cancelled.

Let us understand the entire process through a flow chart.

Points to remember:

  • GST REG-20: Time limit of 6 months from appointed date or extended period.
  • GST REG 21: Provisional RC would be available to all registered assessee’s on appointed date
  • GST REG 06: Final RC issued after filling form GST REG-20

All the relevant forms and formats are attached herewith.

Government of India
And
Government of
Form GST REG-06
[See Rule-----------]
Registration Certificate issued under Section---------------
Central Goods and Services Tax Act, 20-and Goods and Services Tax Act,20-
Registration Number:

Registration Number:

1.

Legal Name

 

2.

Trade Name, if any

 

3.

Constitution

 

4.

Address of Principal Place of business

 

5.

Date of Liability

DD/MM/YYYY

6.

Date of Validity

From

DD/MM/YYYY

   

To* (Applicable only in case of Non Resident Taxpayers or Casual Taxpayers)

DD/MM/YYYY

7

Type of Registration

 

Central Goods and Services Tax Act 20---

State Goods and Services Tax Act 20----

Signature

Signature

Name

Name of Proper Officer

Name

Name of Proper officer

Designation

Designation of Proper Officer

Designation

Designation of Proper Officer

8

Date of Certificate

 

Jurisdictional Office

Centre

State

Note: The registration certificate is required to be prominently displayed at all places of Business/Offices in the State.


Annexure A

Detail of

GSTIN
Legal Name

1.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

2.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

3.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

4.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

5.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

6.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

7.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

8.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

9.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

10.

Photo

Name

Designation/Status

Resident of State

<Name of the 1st Promoter>

<Designation of the Promoter>

<Residential Status of Promoter>

 

Annexure B*
Details of Additional Place of Business(s)

GSTIN
Legal Name

Total Number of Additional Place of Business(s) in the State

Sr. No

Address

1

 

2

 

3

 

Note: *To be created if Taxpayers has any additional place of business within the state.

Certificate of registration in FORM GST REG-06, shall be made available indicating all additional places of business for the principal place of business and separate registration certificate for every declared additional place of business indicating the address of that place besides address of principal place of business, shall be printed on Registration Certificate.

Government of India/<State> Government
Department of ------
Form GST REG-20
[See Rule-----------]

1. Provisional ID

   

2. Legal Name (As per PAN)

   

3. Legal Name (As per State/Centre)

   

4. Trade Name

   

5. PAN of the Business

   

6. Constitution

   

7. State

   

7A. Sector, Circle, Ward, etc as applicable

   

7B. Centre Jurisdiction

   

8 Reason of Liability to obtain Registration

Registration under earlier law

9. Exiting Registrations

 

S.No

Type of Registration

Registration Number

Date of Registration

1

State VAT Registration

   

2

CST Registration No

   

3

Service Tax Registration

   

4

Central Excise Registration

   

5

IEC No

   

6

Corporate/LLP Registration Number

 

10.Details of Principal place of Business

Building Name/Flat No

 

Floor No

 

Name of the Premises/Building

 

Road/Street

 

Locality/Village

 

City/District

 

State

 

PIN Code

 

Latitude

 

Longitude

 

Contact information

     

Office Email Address

 

Office Telephone number

 

Mobile Number

 

Office Fax no

 

10A Nature of Possession of Premises

(Own; Leased; Rented; Consent; Shared

10B Nature of Business Activities being carried out

Factory

/Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded

Warehouse

Service

Provision

Office/

Sales Office

Leasing

Business

Service

Recipient

EOU/STP/

EHTP

SEZ

Input Service

Distributor

Works Contract

     

11. Details of Additional Places of Business

Building Name/Flat No

 

Floor No

 

Name of the Premises/Building

 

Road/Street

 

Locality/Village

 

City/District

 

State

 

PIN Code

 

Latitude

 

Longitude

 

Contact information

     

Office Email Address

 

Office Telephone number

 

Mobile Number

 

Office Fax no

 

11A Nature of Possession of Premises

(Own; Leased; Rented; Consent; Shared

11B Nature of Business Activities being carried out

Factory

/Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded

Warehouse

Service

Provision

Office/

Sales Office

Leasing

Business

Service

Recipient

EOU/STP/

EHTP

SEZ

Input Service

Distributor

Works Contract

   

Add more ……….

12. Details of Goods/Services supplied by the Business

Sr. No

Description of Goods

HSN Code

     
     

Sr.No

Description of Service

Service Accoounting Code

     
     

13. Total bank Accounts maintained by you for conducting Business

Sr.No

Account Number

Type of Account

IFSC Code

Bank Name

Branch Address

           
           

14. Detail of Proprietor/all Partners/Karta/Managing Director and whole time Director/Members of Managing Committee of Associations/Board of Trustee etc.

Name

       

Name of Father/Husband

     

Date of Birth

DD/MM/YYYY

Gender

Male/Female/Other

 

Mobile Number

 

Email Address

   

Telephone Number

       

Identity Information

Designation

 

Director Identifiation Number

 

PAN

 

Aadhaar Number

 

Are you a citizen of India?

 

Passport Number

 

Residential Address

Building Name/Flat No

 

Floor No

 

Name of the Premises/Building

 

Road/Street

 

Locality/Village

 

City/District

 

State

 

PIN Code

 

15. Details of Primary Authorized Signatory

Name

       

Name of Father/Husband

     

Date of Birth

DD/MM/YYYY

Gender

Male/Female/Other

 

Mobile Number

 

Email Address

   

Telephone Number

       

Identity Information

Designation

 

Director Identifiation Number

 

PAN

 

Aadhaar Number

 

Are you a citizen of India?

 

Passport Number

 

Residential Address

Building Name/Flat No

 

Floor No

 

Name of the Premises/Building

 

Road/Street

 

Locality/Village

 

City/District

 

State

 

PIN Code

 

Add More…………

List of Documents Uploaded

A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list (Refer instruction)

16. Aadhaar Verification

I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “GSTN” to obtain details from UIDAI for the purpose of authentication. GSTN has informed me that identity information would only be used for validating identity  of the Aadhaar holder and will be shared with Central identities Data Repository only for the purpose of authentication.

17. Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Digital Signature/E-Signature

Name of Authorized Signatory

 

Place

 

Designation of Authorized Signatory

 

Date

 

Instruction for filling Application for enrolment

  1. Every person registered under an earlier law and who has provided a PAN issued under the Income Tax Act, 1961 under that law shall be granted registration on a provisional basis.
  2. Every Person who has been granted a Provisional Registration shall furnish the information electronically by filling application along with such documents as specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
  3. The information can be uploaded on the Common portal by logging on the portal with provisional identity and password provided to the taxpayers.
  4. If the information and the particulars furnished in the application are found, by the proper officer to be correct and complete, the provisional registration granted under sub rule------ of the rule ---- shall be confirmed.
  5. If the particulars and/or information specified have either not been furnished or not found to be correct and complete, the proper officer shall cancel the provisional registration granted under sub-rule – of rule – after giving an opportunity of being heard.
  6. Certificate of registration, incorporating the GSTN therein, shall be made available on the Common Portal.
  7. Every person registered under any of the earlier law, who is not liable to register under the Act, at his option, file electronically an application at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall after such enquiry as may be deemed fit, cancel the said provisional registration.
  8. Authorization Form:

For each authorized signatory mentioned in the application form, Authorization or copy Resolution of the Managing Committee or Board of Directors to be filled in the following format:

Declaration For Authorised Signatory (Separate for each signatory)

I/We

(Detail of Proprietor/All Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.>>
2.
3.

Hereby solemnly affirm and declare that << name of the authorized signatory>> to act as an authorized signatory for the business <> for which application for registration is being filed/is registered under the Goods and Services Tax Act 20—

All his actions in relation to this business will be binding on me/us.

Signatures of the persons who are Proprietor /All Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

S.No    Full name                     Designation/Status                   Signature
1.
2.

Acceptance as an authorized signatory

I<< Name of authorized signatory>> hereby solemnly accord my acceptance to act as authorized signatory for the above referred business and all my acts shall be binding on the business.

Signature of authorized Signatory
Designation/Status

Date:
Place:

Instructions for filling online form

  • Enter your provisional ID and password as provided by the State VAT/Central Excise/Service Tax Dept for log in on the GST Portal.
  • Correct Email address and Mobile Number of the primary Authorized Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorized Signatory.
  • Email and Mobile Number to be verified by separate OTP. Taxpayer shall change his user id and password after first login.
  • Taxpayers shall require to fill the information required in the application form related details of Proprietor/All Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.
  • Information related to additional place of business, bank account, commodity in respect of goods and services dealt in (top five) are also required to be filed.
  • Applicant need to upload scanned copy of declaration signed by the Proprietor All Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorized Signatory as per Annexure specified.
  • Documents required to be uploaded as evidence are as follows:-

1. Photograph wherever specified in the Application form (Maximum 10)

Proprietorship Concern 

Proprietor

Firm/LLP

Managing/Authorized partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partners is to be submitted)

HUF

Karta

Company

MD or the Authorized Person

Trust

Managing Trustee

AOP/BOI

Member of Managing Committee partners (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted)

 

Local Body

CEO or his equivalent

Statutory Body

CEO or his equivalent

Others

Person in charge

Constitution of Taxpayers

Firm

Partnership Deed

 

Society/Trust/Club/

Government Dept/

AOP/BOI/Local

Authority/Statutory

Body

RC/Proof of Constitution in case of Society

Proof of Principal or Additional Place of Business

For Own Premises

Property Tax Receipt/ Municipal Khata Copy/Electricity Bill

 

For Rented or Leased premises

Copy of Rent Agreement and Property Tax Receipt/ Municipal Khata Copy/Electricity Bill

 

For premises not covered in (a) & (b) above

A copy of Consent letter with any document in support of the ownership of the premises of the Consent like Municipal Khata Copy/Electricity Bill

 

For Share Properties

The same documents may be uploaded

Bank Account Related Proof

Scanned copy of the first page of bank passbook/one page of Bank Statement.

Opening page of the Bank Passbook held in the name of the Proprietor/Business Concern-Containing the Account No., name of the Account holder, MICR and IFSC and Branch Details

Letter of Authorization

For each authorized signatory letter of authorization or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified 


After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:-

Constitution of Business

Person who can digitally sign the application

Proprietorship

Proprietor

Partnership

Managing partner/Authorized Partners

HUF

Karta

Pvt Ltd Co.

Managing/Whole Time Directors and Key Managerial Person

Pub. Ltd. Co.

Managing/Whole Time Directors and Key Managerial Person

Society/Club/Trust/AOP

Members of Managing Committee

Govt. Dept

Person in Charge

PSU

Managing/Whole Time Directors and Key Managerial Person

Unlimited Co.

Managing/Whole Time Directors and Key Managerial Person

LLP

Designated Partners

Local Authority

CEO/Equivalent

Statutory Body

CEO/Equivalent

Foreign Co.

Authorized Person in India

Foreign LLP

Authorized Person in India

Others

Person in Charge


Application is required to be mandatorily digitally signed as per following:-

Sr. no

Type of Applicant

Digital Signature required

1.

Pvt Ltd. Co
Pub. Ltd. Co.
Unlimited Co.
LLP
Foreign Co.
Foreign LLP

Digital Signature Certificate (DSC)

2.

Other than above

Digital Signature Certificate e-Signature


Note:

  1. Applicant shall require to register their DSC on Common Portal.
  2. E-Signature facility will be available on the Common Portal for Aadhaar holders.

All Information related to PAN, Aadhaar, DIN, CIN, LLPIN shall be online validated by the system and Acknowledgement Reference Number will be generated after successful validation of all the filled up information.

Status of the online filed Application can be tracked on the Common Portal.

  1. Authorized Signatory should not be minor.
  2. No Fee is applicable for filling application for enrolment.

Acknowledgement

Enrolment Application- Form GST- has been filed against Application Reference Number (ARN): <….>

Form Number: <………………………….>
Form Description: <Application for enrolment of existing Taxpayers>
Date of Filing:
Taxpayer Trade name:
Taxpayer Legal Name:
Provisional ID Number:
It is a system generated acknowledgement and does not require any signature.

Government of India
And
Government of
Form GST REG-06
[See Rule-----------]
Provisional Registration Certificate

Central Goods and Services Tax Act, <20---> and Goods and Services Tax Act <20--->

1.

Provisional ID

 

2.

PAN

 

3.

Legal Name

 

4.

Trade Name

 

5.

Registration Details under Earlier Law

 

Act

Registration Number

(a)

   

(b)

   

(c)

   

Date

 

Place

 

This is a Provisional Registration Certificate issued under the provisions of Central Goods and Services Tax Act, 20—and Goods and Services Tax Act, 20—.

This Certificate will be valid till <30th September, 20--> or any other date notified in the official Gazette. Final Registration will be issued after verification of Application for Enrolment.


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Category GST, Other Articles by - Sunil Kumar 



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