GST Portal Goes Live: Things To Be Aware of Before Getting Enrolled

With the new GST portal going live, the enrollment drive for existing taxpayers registered under Central Excise Duty, Service Tax and State Value Added Taxes thus begins.

GST goes live

As the Government is keen to implement GST from 1st April, 2017, the migration process for existing taxpayers needs to be completed as soon as possible. Hence it is important to be aware of few things and concepts before starting the enrolling process which are mentioned below:

1. Who needs to enroll on GST Portal ?

All existing taxpayers will be migrated to GST. GST enrollment will ensure smooth transition to the GST structure. The data available with various tax authorities at Central and State Government level is incomplete and thus fresh enrollment has been planned. This will also ensure that GST database comprises of latest data of tax payers without recoursing to any amendment process.

2. Who is an existing taxpayer ?

All the entities / organisations presenly registered under any Central or State laws, like Value Added Tax Act, Central Excise Act and Service Tax Act are considered as existing taxpayers.

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)

3. Do present taxpayers needs to enroll separately with Central and State authorities under GST?

No. The enrollment process is common for all taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Point No. 1.

All the existing taxpayers seeking enrollment under the GST Act needs to apply at the GST Common Portal. There will be common registration, common return and common Challan for Central and State GST.

4. Format of Provisional ID

Format of Provisional ID
http://tutorial.gst.gov.in/faq/Provisional_ID.png

 

5. Information and documents required to enroll with GST

The existing taxpayers should have following information before enrolling with GST Portal:

  • Provisional ID and Password received from State/ Central Authorities
  • Valid E-mail Address
  • Valid Mobile Number
  • Bank Account Number and Bank IFSC

The taxpayers also needs following documents for enrollment purpose:

Sl. No.

Documents

Format

Maximum Size Allowed

1.

Proof of Constitution of Business

  • In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
  • In case of Others: Registration Certificate of the Business Entity

PDF / JPEG

1 MB

2.

Photograph of Promoters / Partners / Karta of HUF

JPEG

100 KB

3.

Proof of Appointment of Authorized Signatory

PDF / JPEG

1 MB

4.

Photograph of Authorized Signatory

JPEG

100 KB

5.

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

PDF / JPEG

1 MB

6. Which username and password is to be used for logging into GST Portal?

For logging into the GST Common Portal for the first time, a taxpayer needs to provide the username and password received by them from the State VAT or Centre Tax Department. For subsequent logins, they need to create a username and password while enrolling at the GST Common Portal. Post this they can use the newly created username and password for logging in the GST Common Portal.

 

 

7. Primary Authorized Signatory

 

A Primary Authorized Signatory is the person who will be primarily responsible to perform the necessary actions in the GST Common Portal on behalf of the taxpayer. All communication will be sent to the Primary Authorized Signatory from the GST Common Portal relating to taxpayer.

Sl. No.

Type of Business

Who can be the Authorized Signatory?

1.

Proprietor

The proprietor or any person authorized by the proprietor

2.

Partnership

Any authorized partner or any person authorized by the partners

3.

Company, LLP, Society or Trust

The person authorized by Board or Governing Body can act as Primary Authorized Signatory

In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will act as Primary Authorized Signatory on behalf of the business entity.

In cases of Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as Primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrollment.

 

The business entity must provide the e-mail address and mobile number of the Primary Authorized Signatory appointed by them. This e-mail address and mobile number will be registered on GST PortaL. All future correspondence from the GST Common Portal will be sent on this registered mobile number and e-mail address only.

 

(Note : Business Entities cannot Provide the e-mail address and mobile number of their Professional Consultants during enrollment. Professionals Consultants will be given separate username and password by the GST System for logging into the GST Common Portal.)

8. Importance of OTP, Email and Mobile Number

OTP is sent on registered mobile number and e-mail address. If users do not receive the e-mail OTP in their Inbox, they can check their spam folder for the same.

In case OTP is not received within 10 minutes, the RESEND OTP button needs to be clicked. The OTP will be sent again on registered e-mail address and mobile number.

If users do not receive the OTP via SMS on their mobile number even after clicking the RESEND OTP button, they need to verify if the mobile number provided by them is correct or not.

If users do not receive the OTP on their e-mail address even after clicking the RESEND OTP button, they should verify whether the e-mail address entered is correct and the Internet and mobile network are available. They can also check their spam folder if they have not received the e-mail OTP in their Inbox.

All future correspondence from the GST Common Portal will be sent on the registered e-mail address and mobile number only. Both the e-mail address and mobile number needs to be verified using the OTPs.

During verification, two separate OTPs are sent. One OTP is sent on e-mail address and another on mobile number

OTP received io e-mail address should be entered in the Email OTP field.

Enter received on mobile number should be entered in the Mobile OTP field.

9. Concept of DSC or E-sign

Taxpayers can submit the Enrollment Application at GST Common Portal without electronically signing it but they need to sign the application at a later date within the time allowed under the GST Act. Only signed Enrollment Applications will be considered for issue of Final Registration Certificate. They can view the submitted application after login in the GST Common Portal under “My Saved Applications”.

Electronically signing the Enrollment Application using DSC is mandatory for enrollment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).

For other taxpayers, electronically signing using DSC is optional.

Taxpayers cannot submit the Enrollment Application if their DSC is not registered with the GST Common Portal. Therefore, they need to register their DSC at the GST Common Portal by clicking on Register DSC tab.

During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database available with CBDT. After validation users need to select the certificate that they need to register.

(Note: Only Class-2 or Class 3 DSC can be used at the GST Common Portal.)

10. Principal Place of Business and Additional Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s key business functions are performed. The principal place of business is generally the address where the books of accounts and records are kept and is generally the place where the head of the firm or at least top management is located.

Additional Place of Business is the place of business where taxpayer carries out business related activities within the State other than the Principal Place of Business.

11. HSN and SAC code

HSN i.e. Harmonised System of Nomenclature is international coding system used to maintain uniformity in classification of goods.

SAC i.e. Service Accounting Codes are adopted by the Central Board of Excise and Customs (CBEC) for identification of services.

12. Concept of E-Sign

E-Sign i.e. Electronic Signature is an online electronic signature service that allows an Aadhaar card holder to sign a document digitally . If the taxpayer chooses to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, they need to perform the following steps :

  1. Clicks the E-sign button.
  2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.
  3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
  4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
  5. The GST System prompts the taxpayer to enter the OTP.
  6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

13. Concept of ARN

ARN i.e Application Reference Number is a unique number assigned for identifying each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrollment Application that is electronically signed by DSC. ARN can be used for future correspondence with GSTN.

ARN Format
http://tutorial.gst.gov.in/faq/ARN.png

 

14. Issuance of provisional registration Certificate and Final registration Certificate

The Provisional Registration Certificate will be available for viewing and download at the GST Common Portal on the appointed date. The certificate will be available only if the Registration Application was submitted successfully.

The final Registration Certificate will be issued within 6 months of verification of documents by authorized Center/ State officials of the concerned Jurisdiction (s) after the appointed date.

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