Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

ENROLMENT OF EXISTING TAX PAYERS UNDER GST COMMON PORTAL

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 26-11-2016 Last Replied Date:- 28-11-2016 - Enrolment Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal. There is no deemed enrolment. All the tax payers shall visit the common portal and enroll themselves in the portal for all compliances. No fee is chargeable for such enrolment. Existing tax payer An e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

N number and password. They will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of GSTN number. The Service tax assessees having centralized registration will have to apply afresh in the respective states wherever they have their business. Required information and documents Before enrolling with the GST Common Portal, one has to ensure the following information- Provisional ID recei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tory PDF or JPEG 1 MB 4 Photograph of authorized signatory JPEG 100 KB 5 Opening page of pass book/statement containing bank account number, address of branch, address of the account holder and few transaction details. PDF or JPEG 1 MB Authorized signatory The following can be the authorized signatory- In case of proprietor - The proprietor or any person authorized by the proprietor; In case of partnership - Any authorized partner or any person authorized by the partners; In case of Company, LLP .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Authorized signatory or Primary Authorized Signatory shall not be a minor. OTP The OTP sent to e-mail address and mobile number is valid for 10 minutes. It expires after 10 minutes. The OTP is sent on registered mobile number and e-mail address. If it has not been received within 10 minutes, click the RESEND OTP button. The OTP will be sent again on to registered e-mail address and mobile number. During verification, two separate OTPs are sent. One OTP is sent on e-mail address and another OPT .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Enrolment Application at GST Common Portal without electronically signing it but it is needed to sign the application at a later date within the time allowed under the GST Act. Only signed Enrolment Applications shall be considered for issue of Final Registration Certificate. One can view the submitted application after login by accessing My Saved Applications at the GST Common Portal. Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

After validation he needs to select the certificate that he needs to register. Only Class -2 or Class 3 DSC can be registered at the GST Common Portal. E-sign E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, the following steps are performed:- 1. The taxpa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

process is completed. Application Reference Number Application Reference Number (ARN) is a unique number assigned to each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC. ARN can be used for future correspondence with GSTN. If ARN is not received within 15 minutes of submission of the Enrolment Application, an e-mail will be sent to the applicant with detailed instructions for further cou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation can be amended after the appointed date. The mobile number and e-mail address can be changed after the appointed date on following the amendment process. Provisional registration certificate Section 142 of the Model Goods and Services Tax, Act, 2016 ( Act for short), provides that on the appointed day (01.04.2017 probably) every person registered under any of the earlier laws as indicated above, shall be issued a certificate of registration on a provisional basis. The said certificate shal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

State Code. The next 10 digits represent the PAN of the tax payer. The thirteenth digit represents the entity number of the same PAN holder in a state. The Fourteenth digit represents the alphabet Z by default and the last digit represents - check sum digit. Certificate of registration A person, who gets provisional registration shall submit an application electronically in Form GST REG - 21, duly signed along with the information and documents specified in the application on the common portal e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ished is found to be incorrect or incomplete, the proper officer shall cancel the provisional registration and issue an order in Form GST REG 22. No cancellation shall be done without serving a notice to show cause in Form GST REG 23 and without affording the person concerned a reasonable opportunity of being heard. Every person registered under any of the earlier laws, who is not liable to be registered under the Act, may at his option file electronically an application in Form GST REG 24 at th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version