PRESENTATION BY:KAJAL BANSALB.COM, CA INTER

MIGRATION & REGISTRATION UNDER

GST

ENROLMENT OF EXISTING TAXPAYER ON GST SYSTEM PORTAL

EXISTING TAXPAYER

Entity currently registered under any of the following Acts: 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 local bodies) Customs Act

WHAT IS ENROLMENT?

It means validating the data of existing taxpayers and filling up the remaining key fields.

It will ensure smooth transition to GST Regime.

WHEN TO ENROL?

Existing Taxpayers under:State VAT and Central Excise can start from

November, 2016 as per plan indicated on GST System Portal.

Service Tax will be enrolled on a later date for which separate intimation will be sent.

No Deemed Enrolmen

t

Same process for all

taxpayers

No fee/ Separate Charges

GST

No separate

enrolment for State/ Central

Authorities

FORMAT OF PROVISIONAL ID

INFORMATION NEEDED

Following information/ documents must be available with you before enrolling with GST System Portal:

Provisional ID received from State/ Central Authorities

Password received from State/ Central Authorities

Valid Email AddressValid Mobile NumberBank Account NumberBank IFSC

DOCUMENTS NEEDED

Proof of Constitution of Business Partnership Firm: Partnership Deed (PDF & JPEG;

Maximum Size: 1 MB) Others: Registration Certificate of Entity (PDF &

JPEG; Maximum Size: 1 MB) Photograph of Promoters/ Partners/ Karta of

HUF (JPEG; Maximum Size: 100 KB)Proof of Appointment of Authorized Signatory

(PDF & JPEG; Maximum Size: 1 MB)Photograph of Authorized Signatory (JPEG;

Maximum Size: 100 KB)Opening Page of Bank Passbook/ Statement

containing Bank Account Number, Address of Branch, Address of Account Holder and few Transaction Details (PDF & JPEG; Maximum Size: 1 MB)

Upload any Document

Check your internet

connectivity

Format of Document

must be either PDF or JPEG

Maximum Size allowed is 1

MB

Format of Photograph

should be JPEG

Maximum Size allowed is 100

KB

USER ID & PASSWORD

USER ID & PASSWORD

For First Login:Provide Username & Password received from State VAT/ Centre Tax Department.For Subsequent Login:Enter Username & Password created while enrolling with GST System Portal.

USER ID & PASSWORD

You must provide the Email Address & 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 registered mobile number.

Tax Professionals will be given separate User ID and Password from GST System and they will provide their own Email ID & Mobile Number for that purpose.

PREFILLED DETAILS IN ENROLMENT APPLICATION

PAN of BusinessLegal Name of Business & StateReason of liability to obtain registrationEmail Address & Mobile Number of Primary

Authorized Signatory entered during enrolling with GST System Portal.

REGISTRATION CERTIFICATE

Provisional Registration Certificate:It will be available on your dashboard on the appointed date if you have filled enrolment application successfully.Final Registration Certificate:It will be provided after verification of documents (within 6 months) by proper officer(s) of centre/ state of concerned jurisdiction after appointed date.

REGISTRATION FOR NEW APPLICANTS

APPLICATION FOR REGISTRATION

Every person liable to be registered: In every such state in which he is so liable Within 30 days

Casual Taxable Person or a Non-Resident Taxable Person: Atleast 5 days prior to commencement of business.

Voluntary Registration can be obtained.

DOCUMENTS NEEDED

PAN Card of EntityProof of Constitution of Business Details of Principal Place of Business

Own Premises: Latest Tax Paid receipt/ Electricity Bill copy.

Rented/ Leased Premises: Copy of valid Rent/ Lease Agreement with any document in support of ownership of the premises of the lessor like Latest Tax Paid receipt/ Electricity Bill copy.

Premises obtained other than on Lease/ Rent: Copy of Consent Letter with any document in support of ownership of premises of the Consenter like Electricity Bill copy.

Details of Bank AccountDetails of Authorized SignatoryPhotograph

REGISTRATION PROCESS

GST registration process will be online through a portal maintained by Central Government of India. Govt. will also appoint GSPs (GST Suvidha Providers) to help businesses with the registration process.

Based on the information provided by GSTN, registration process looks like this:

The applicant, will need to submit his PAN, mobile number and email address in Part A of Form GST REG–01 on the GSTN portal or through Facilitation center (notified by board or commissioner).

The PAN is verified on the GST Portal. Mobile number and E-mail address are verified with a one-time password (OTP). Once the verification is complete, applicant will receive an application reference number on the registered mobile number and via E-mail. An acknowledgement should be issued to the applicant in FORM GST REG-02 electronically.

REGISTRATION PROCESS

Applicant needs to fill Part- B of Form GST REG-01 and specify the application reference number. Then the form can be submitted after attaching required documents.

If additional information is required, Form GST REG-03 will be issued. Applicant needs to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.

If you have provided all required information via Form GST REG-01 or Form GST REG-04, the registration certificate in Form GST REG –06 for the principal place of business as well as for every additional place of business will be issued to the applicant. If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.The applicant who is required to deduct TDS or collect TCS shall submit an application in Form GST REG – 07 for registration. If he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration.

APPLICATION FORMS

Separate application forms are designed for:Multiple registration for business verticals of

same legal entity (it must be registered already) within a State

Application for registration in more than one state (can be filled in one go)

Amendments to existing registration(s)Cancellation of Registration(s)Option to avail/ withdraw from the

Compounding SchemeApplication for new registration in case of

Succession/ Amalgamation/ De-Merger etc. of existing GST registrants

Application by UN Bodies for getting a Unique Identification Number (ID)

DUE DATES

Specified dates for GST Registration are:STATES START

DATEEND 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

THANK YOU!