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Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers

Goods and Services Tax - GST - By: - Bimal jain - Dated:- 10-11-2016 - Dear Professional Colleague, The Government is striving hard to meet its ambitious target to roll out a pan India Goods and Services Tax ( GST ) from April 1, 2017. One of the biggest challenges in implementation of GST is migration of existing taxpayers to GST System to ensure smooth transition to GST regime. In series of events to witness the GST light of the day, enrolment is now open for the assessee presently registered .....

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d by the Government, which is as follows: States Start Date End Date Puducherry, Sikkim November 8, 2016 November 23, 2016 Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh November 14, 2016 November 29, 2016 Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram November 30, 2016 December 15, 2016 Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, R .....

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QS RELEASED BY THE GSTN Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal. Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarising herewith key highlights of the FAQs for easy digest- Meaning of existing taxpayer: An existing taxpayer is an entity currently registered under any of the Acts as given below- Central Excise Service tax Sta .....

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yers registered under Centre/State/UT Tax Acts etc. No paper based enrolment will be allowed and taxpayers need to enrol as a user on the GSTN Portal to enable them for GST compliance requirement viz. return filing, tax payment, etc. The taxpayers registered under State VAT and Central Excise can start enrolling from November 8, 2016 (in FAQs, October, 2016 was mentioned) as per plan indicated supra, on GSTN portal. However, the taxpayers registered under Service tax will be enrolled on a later .....

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not received, then, contact concerned jurisdiction State/Centre authorities. For subsequent login, username and password as created by the taxpayer while enrolling with GSTN portal. Prefilled details in enrolment application The following details will be auto-populated in the enrolment application based on existing data- 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 enroll .....

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yer himself and not of tax professional, which will be verified by separate one time passwords), Bank Account Number (Bank accounts used for purpose of carrying out business transaction subject to maximum of 10 Bank accounts), Bank IFSC * Primary authorized signatory is a person who is primarily responsible to perform action on GSTN Portal on behalf of taxpayer. All communication from GSTN Portal relating to taxpayer will be sent to him. For example in case of proprietor, the proprietor himself .....

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or filling of enrolment application. However, Digital Signature (DSC) or Aadhaar based E-signing would be required for submission of enrolment application. Application for enrolment to be mandatorily signed by DSC for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). Application for enrolment can be signed through Electronic Signature (E-sign), which is an online Electronic Signature service to facilitate Aadhaar ho .....

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