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TMI BlogProvisional Enrollment under Goods and Service Tax (GST)X X X X Extracts X X X X X X X X Extracts X X X X ..... Provisional Enrollment under Goods and Service Tax (GST) X X X X Extracts X X X X X X X X Extracts X X X X ..... (GSTN). A provision for migration of existing taxpayers to GST is provided in the draft Model Goods and Services Tax Law. The FAQs to clear query of the taxpayer pertaining to enrollment is published by GSTN in their website www.gst.gov.in. The taxpayers who are currently registered with any State or Central laws like Value Added Tax, Central Sales Tax, Central Excise, Service Tax etc. need to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nroll themselves under GST. Enrollment under GST means validating the data and filling up the remaining key fields in the Enrollment Application at the GST Common Portal. The registered taxpayer will be receiving login ID and password from their respective VAT/Commercial Tax Department. Using the same, the taxpayer will have to go into www.gst.gov.in and complete the enrollment process. If the log ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in credential is not received, the taxpayer can proactively approach and collect the login credential from their Jurisdictional VAT/ Commercial Tax department. The GSTN had released the schedule for enrollment of existing taxpayers under Value Added Tax (VAT) law to GST. The process was started in the month of November, 2016. Pondicherry and Sikkim were the first States to start the enrollment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess from 8th November, 2016, followed by Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattissgarh from 14th November, 2016. Thereafter, the remaining states set the enrollment dates as 30th November, 2016, 16th December, 2016 and 1st January, 2017. It was mentioned in GSTN website that the window will be open till 31st January, 2017 within which the enrollment process has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e completed for the taxpayers registered under State Act. However, the window is still open to ease taxpayers to do the enrollment process. A user manual on using the GST Common Portal is made available in GSTN. A video based tutorial explaining the process of filling up the enrollment form, registering digital signature certificate, uploading documents etc. is made available in the GSTN portal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additionally, a mobile based application for GST enrollment is also made available by GSTN in their website. The status of enrollment of taxpayers is published in GSTN website. As per the status of enrollment as on 24.03.2017, Karnataka State is ahead with 92.43% of their taxpayers being enrolled. Maharashtra State is second with 86.57%. Gujarat State has completed enrollment of 86.44% of the tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al taxpayers in the State. From the enrollment status as on the aforesaid date, it is seen that most of the States have completed the enrollment process of more than 50% of the taxpayers in their respective States. The enrollment process is still going on. The enrollment of taxpayers who are registered under Central Excise Act but not registered under State VAT shows progress of 5.88%. And, 14.82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of taxpayers who are registered under Service Tax Act but not registered under State VAT have completed their enrollment. The process of migration to GST has been going on since 20.01.2017 in Central Excise and since 09.02.2017 in Service Tax. The last date for enrollment of Central Excise assesses and Service Tax assesses to GST is set to be 31st March, 2017. In order to assist the taxpayers i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n enrolling themselves into GST, various states have set up Help Desk in the VAT/ Commercial Tax Department. In some States, the taxpayers are invited to the office of the VAT / Commercial Tax Department along with the requisite information and document and the department's officers assist them in completing the enrollment process. The Central Board of Excise and Customs (CBEC) have set up an onli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne toll free helpline / Help Desk which can be reached at 1800-1200-232 and query related to GST enrollment can be emailed to [email protected]. The GSTN has also flashed their Help Desk number as 0124-4688999 and email id - [email protected] in their website. Once GST is implemented, the registered taxpayers under current laws with valid PAN and those having completed the enro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llment process shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed on the appointed day. The certificate of registration so issued shall be valid for a period of six month from the date of its issue. Every taxpayer to whom a certificate of registration has been issued shall furnish such information as may be prescribed and upon furnishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the same the certificate of registration shall be furnished on a final basis by the Central/State Government. Though the taxpayers are encouraged to enroll into GST by conducting seminars, training, advertisements etc. some States are yet to provide login credentials to the taxpayers for many reasons. In any case, the enrollment activity is one of the crucial steps toward GST which is proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be implemented from July 1, 2017. Reply By KASTURI SETHI as = Very useful article in a capsule form. Gaagar Mein Saagar. Dated: 27-3-2017 Reply By Ganeshan Kalyani as = Thank you sir. Dated: 27-3-2017 Reply By Ganeshan Kalyani as = The voluntary enrollment process started six months ago and 73 per cent of the businesses have registered. The last date for enrollment was March 31, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Now the same has been extended till April 30, 2017.
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