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Introduction

The time has come when history is unfolding itself on 8th November, 2016. The government has launched the GST system portal to start the enrolment/registration for the existing taxpayers. We seek you kind attention because government has set up a limited time for the enrolment and hence, we don’t want you to miss the bus.

Further, as per government think tank, it is very clear that GST will be launched by 1st April, 2017 and all the existing taxpayers will be granted registration automatically. But for that, you need to enrol yourself under GST.

We have summarized all the important information in just 10 points, you might find it useful. Please don’t forget to share this article in case it helped you in any sense.

10 Points about the new enrolment procedure:

#POINT 1 – GST SYSTEM PORTAL: The Government has launched the much awaited GST portal on which all the existing taxpayers can enrol themselves. It is mandatory in nature, i.e. each and every taxpayer will need enrol themselves within the stipulated time. You can visit https://www.gst.gov.in/ and start the enrolment procedure.

Know the basics about the GST system portal and GST - http://tutorial.gst.gov.in/video/

#POINT 2- WHO ALL ARE REQUIRED TO ENROLL: Existing taxpayers are liable to enrol under GST system portal. Existing taxpayers is an entity registered with any of the authorities;

  • Central Excise
  • Service Tax
  • State sales tax/VAT (except exclusive liquor dealers)
  • Entry tax
  • Luxury Tax
  • Entertainment tax

Further enrolment here means validating the data of existing taxpayers and filing up the remaining key fields.

#POINT 3 – THE PROVISIONAL ID AND PASSWORD: To enrol yourself into the system portal, you need to first collect the provisional ID and password. The ID and password is issued by the state VAT authorities. They may issue you through SMS, email or speed post.

In case you didn’t get any, then you need to visit the state authorities to get the letter done.

The provisional ID looks like the following:

​​​​​​​

#POINT 4 – DOCUMENTS REQUIRED: To enrol yourself into the system, you must be ready with the preliminary information. Until and unless, you have all the mentioned information, you will not be able to complete the whole enrolment procedure.

You must have the following information available with you:

  • Provisional ID as explained in point 2.
  • Password as explained in Point 2.
  • Digital Signature
  • Valid email Address (it should not be off professional – Use your own email ID)
  • Valid Mobile Number
  • Bank Account number
  • IFSC code

Further, please also carry the following documents which are needs to be uploaded on the website;

A. Proof of constitution of Business:

  • In case of Partnership deed – Partnership deed (PDF or JPEG in maximum file size of 1 MB).
  • In case of others: Registration Certification of the business entity (PDF and JPEG format in maximum file size of 1 MB).

B. Photograph of Promoters/Partners/Karta of HUF (JPEG format in maximum file size of 100 KB).

C. Proof of appointment of authorised signatory (PDF and JPEG format in maximum size of 1 MB).

D. Photograph of Authorised Signatory (JPEG format in maximum file size of 100 KB).

E. Opening page of passbook/Statement containing the following information:

  • Bank account number
  • Address of branch
  • Address of account holder
  • Few transaction details

(PDF and JPEG format in maximum file size of 1 MB).

#POINT 5 – ENROLLMENT PROCEDURE: The enrolment procedure is simple however, you might face problem if you are not familiar with some of the legal terms. Hence, you might use the help of the following article which will help you to register from scratch.

GST ENROLLMENT PROCEDURE FOR EXISTING TAXPAYERS

#POINT 6 – TIME LIMIT FOR ENROLLMENT: The time limit for enrolment is different in its each case. The time limit for each region and taxpayer is as follows:

STATES

START DATE

END DATE

Pondicherry, Sikkim

08/11/2016

23/11/2016

Gujrat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh

14/11/2016

29/11/2016

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

Service Tax Registrants

01/01/2017

31/01/2017

Delta All Registrants (All Groups)

01/02/2017

20/03/2017

Note: In case you miss the chance then you still can enrol till 31/01/2017.

#POINT 7 – PAPER LESS: The complete process is paperless and hence you can do it on your own. Further, even if you are not familiar with online process, still you cannot visit the department.

In case you are having any difficulty, you can read the FAQs for better understanding.

Conclusion

GST is now just around the corner. We all must be ready to face the historic reform. I would recommend all the existing taxpayers or the new comers to get prepared for the GST because the law has very harsh penalties which could cost you few lakh even for a small mistake.

About the Author: CA Paras Mehra is a passionate startup advisor. Love to read and write upon new legal things which are affecting the startups directly or indirectly. He can also be reached at paras.mehra18@gmail.com.

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