Chartered Online Celebrates 1,00,000 Plus Subscribers

26 December, 2016

Print to PDF

Enrolment Procedure under GST

clip_image002

Enrolment Procedure under GST

 

Introduction to the Goods and Services Tax (GST) in India is perceived to be the most ambitious initiative in the arena of indirect tax reform. It would change the Indian tax structure and pave the way for modernization of tax administration. It will indeed be an important perfection and the next logical step towards a widespread indirect tax reforms in India.

The Government has launched new GST Portal/ Website (www.gst.gov.in) exclusively for GST. Existing Taxpayers of VAT, Service Tax, Central Excise, etc. have been advised to enrol at GST portal within specified schedule for taxpayers/ dealers of respective states. The GST portal has advised for enrollment of users, i.e. updation of profile information and uploading of certain documents, for smooth transition to GST. It may be noted that enrollment process is being taken up at GSTN in a staggered manner.

 

Registration under GST is the first and most important step.

 

Existing Taxpayers can opt for Provisional Registration under GST Law by filing Enrolment Application at GST Portal. The enrolment for GST will ensure smooth transition to the GST regime.

 

Before starting the process of enrolment, make sure to comply some system requirements to avoid complexities in filing the Registration Application.

clip_image004

 

We have made an attempt to simplify the Enrolment procedure through following steps:

 

Step 01:

Go to https://www.gst.gov.in/ and Click on New User Login Tab.

 

clip_image006

 

Step 02:

After you click on New User Login, a Declaration Page is displayed. Check in the declaration box and click on continue.

clip_image008

 

Step 03:

The Login page is now displayed. Enter the Provisional ID and Password provided to you by the State VAT Authorities. Provisional ID and Password can also be obtained by logging in to the Sate VAT Portal.

clip_image010

 

Step 04:

After the Provisional ID Verification is done, enter the Mobile Number and E-Mail Address of Primary Authorized Signatory for OTP Verification. All future correspondences from the GST portal will be sent on this registered Mobile Number and Email Address only. Changes to this will be non-editable till 01/04/2017.

clip_image012

 

Step 05:

Enter the One-Time Password sent on the Registered Mobile Number and E-Mail ID for creating your new username at GST Common Portal. Kindly use the sent OTP to complete the transaction. Note that the OTP sent is usable once and expires in 10 minutes.

 

Step 06:

 

After the OTP Verification is finished, New Credential page will be displayed. Create a new Username and Password for logging in to the GST Portal. Few points must be kept in mind for creating a new Username and Password for your GST Portal which is listed as follows:

a) Username :

· It should be of 8 to 15 characters,

· It should start with an alphabet,

· It should comprise of alphabets and can contain numbers, special character (dot (.), underscore (_) or hyphen (-)).

· Make sure that Username is not taken by any other entity.

b) Password:

· It should be of 8 to 15 characters,

· It should comprise of at least one alphabet, one number, one upper case letter, one lower case letter and one special character.

After entering the Username and Password, reconfirm the password and click on Continue button.

clip_image014

 

Step 07:

 

After New Credentials are created, a page will be displayed requiring Security Questions.

Answers to the Security Questions are to be filled mandatorily. In case you forget your password, you can retrieve your password by answering Security Questions.

Answer the Security Questions and click on submit button.

clip_image016

 

Step 08:

 

After all the four requirements (Provisional ID Verification, OTP Verification, New Credentials and Security Questions) are completed, Login Page of GST Portal will be displayed.

Enter your newly created Username and Password (created in Step 06) for login to the GST Portal.

 

clip_image018

 

 

Step 09:

 

After you login, Welcome page to the GST Portal for provisional registration of existing State VAT/Central Tax/Service Taxpayers will be displayed. Click the Continue Button.

 

clip_image020

 

Step 10:

 

After you click on continue tab of Welcome Page, your Dashboard is displayed. Click on Provisional ID Enrolment to access the Enrolment Application. You can start filing your enrolment application from this step.

 

The Enrolment Application is bifurcated into eight different templates which are:

· Business Details

· Promoters/Partners

· Authorized Signatory

· Principal Place of Business

· Additional Place of Business

· Goods & Services

· Bank Accounts

· Verification

We will be discussing each template in detail in the following steps.

Note: Enrolment Application can be filled only in English language. You can save the data filled and retrieve the application later.

clip_image022

 

Step 11: Business Details Template

This template requires Basic Details of your Business. Kindly note that some basic details are auto populated in the application and is non- editable which is based on your existing data in State VAT System.

Following details are auto populated in this template:

· Legal Name of Business (as per PAN)

· Legal Name of Business (as per Current Tax Act)

· PAN of the Business

· Trade Name

· State

· Ward/Circle/Sector

Following details are to be filled by the applicant in this template:

· Constitution of Business

· Ward/Circle/Sector No. of the State which has been auto populated. The detail of Ward/Circle/Sector No. can be obtained from Registration Certificate issued by VAT Authority.

 

 

Indication of Existing Registration under VAT/Central Excise/Service Tax/Luxury Tax/Entertainment Tax etc as applicable:

Type

Registration No.

(As evident from Registration Certificate)

Date of Registration

(As evident from Registration Certificate)

TIN under Value Added Tax

   

Central Sales Tax Registration Number

   

Entry Tax Registration Number

   

Entertainment Tax Registration Number

   

Hotel & Luxury Tax Registration Number

   

Central Excise Registration Number

   

Service Tax Registration Number

   

Corporate Identity Number/Foreign Company Registration Number

   

LLP Identification Number/Foreign LLP Identification Number

   

Importer/Exporter Code Number

   

Registration under Duty of Excise on Medical and Toilet Preparation Act

   

Others

   

clip_image024

 

After filling details of Existing Registration, click the Add Button to add the Registration Type.

Document Upload: Proof of Constitution of Business

clip_image026

 

 

· In case of Companies and LLP : Incorporation Certificate

· In case of Partnership : Partnership Deed

· Others : Registration Certificate provided by State VAT Auth.

Kindly note that format of File must be in JPEG or PDF with a maximum file size of 1MB.

 

Step 12: Promoters/Partners

In this Template, Details of Person in Charge is to be provided. Person is charge is generally the Directors of the Company, Partners in case of Partnership Firm, Individual in case of Proprietorship.

Details such as Personal Information, Identity Information, Residential Address of Directors/Partners/Individual is to be provided in this template.

· Personal Information includes Name, Name of Father/Husband, Date of Birth, Mobile Number, E-mail ID, Gender.

clip_image028

 

· Identity Information includes Designation of Person in Charge, PAN, Passport Number, Aadhar Number

clip_image030

 

Document Upload: Upload Photograph of the person whose information has been given in this template.

File must be in JPEG Format only with a maximum file size of 100 KB.

Kindly select Yes if the person is also a authorized signatory.

 

You can click on Add New Option provided at the bottom of the template to add information of other directors/partners.

After adding the details of all directors/partners, Click on Save and Continue.

You can click on Show List to view the details of all directors/partners.

 

clip_image032

 

Step 13: Details of Authorized Signatory

In this Template, Details of Authorized Signatory is to be provided. A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.

This template also requires the Basic Information as required in Step 12.

Please check in the box if the person whose information is being filled is the Primary Authorized Signatory.

clip_image034

 

Document Uploads:

1. Proof of Appointment of Authorized Signatory

(Letter of Authorisation/ Copy of Resolution passed by BOD or Managing Committee)

File Format must be PDF or JPEG with a maximum file size of 1MB.

2. Upload Photograph of Authorized Signatory whose information is being provided.

File Format must be JPEG only with a maximum file size of 100KB.

After, all the information has been filled and document has been uploaded, Click on Save & Continue option and Click on Add New option in case there is more than one Authorized Signatory.

Kindly Note that Aadhar Card is mandatory in case applicant (other than Companies/LLPs) wants to submit application through E-sign.

 

Step 14: Principal Place of Business

In this Template, Details of Principal Place of Business where an entity operates is to be provided.

Details of Principal Place of Business include Address, Contact Information, Nature of Possession of premises, Nature of Business Activities being carried out.

· Nature of possession of premises can be selected from drop down list which includes option such as Consent, Leased, Own, Rented, Shared.

· Nature of business activities being carried out (You may select more than one)

ü Bonded Warehouse

ü Factory/Manufacturing

ü Input Service Distributor

ü Leasing Business

ü Office/Sale Office

ü Retail Business

ü Service Provision

ü Service Recipient

ü SEZ

ü Warehouse/Depot

ü Wholesale Business

ü Works Contract

 

Document Upload: Proof of Principal Place of Business

Proof of Principal Place of Business can be any of the following:

S.No.

Proof of Principal Place of Business

1.

Bank Statement

2.

Municipal Khata Copy

3.

Consent Letter

4.

Electricity Bill

5.

MOA/AOA

6.

Partnership Deed

7.

First Page of Passbook

8.

Registration Certificate

9.

Rent Lease Agreement

10.

Tax paid Receipt

 

File Format must be PDF or JPEG with a maximum file size of 1 MB.

clip_image036

 

If you have other Place of Business other than Principal Place of Business, then select Yes in the Other Information Option and provide information in the following Step (Step 15)

Click save & Continue and proceed to the next step.

 

Step 15: Additional Place of Business

 

This Template requires Details of Additional Place of Business (Other than Principal Place of Business)

Same Information as required in Step 14 is to be filled in this Template.

clip_image038

 

No Document Upload in this template is required.

 

Step 16: Details of Goods and Services supplied or provided by the business

In this Template, applicant has to provide top 5 goods/commodities and top 5 services offered by your business.

 

clip_image040

Click Save & Continue option after you fill all the details of goods/commodities and services (if provided).

 

Step 17: Details of Bank Accounts Maintained by the Applicant for Conducting Business

In this Template, Bank Account Details of the Business is to be provided.

Details of Bank Account include Account Number, Type of Account, Bank IFSC Code.

Document Upload: Bank Statement/ First Page of Passbook

File Format must be JPEG or PDF with a maximum file size of 1 MB.

clip_image042

 

Step 18: Verification

This is the last step in the Enrolment Procedure.

Check in the box of declaration and fill the mandatory details.

clip_image044

 

After Verification, submit the Enrolment Application. You can submit the Enrolment Application by using DSC or E-Signature.

 

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

 

· For other taxpayers, electronically signing using DSC is optional.

 

· E-signature can be done by applicants other than Companies and LLPs. Aadhar Card Number is mandatory in case applicant wishes to submit application using E-signature option.

 

· The procedure of E-Signature is very simple. Then the GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number. The GST System prompts the taxpayer to enter the OTP. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

 

· For signing application using DSC, applicant needs to register DSC at the GST Common Portal by clicking Register DSC Menu. During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database of the CBDT. After validation you need to select the certificate that you need to register.

 

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

 

*You can submit the Enrolment Application at GST Common Portal without electronically signing it but you need 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. You can view the submitted application after login by accessing “My Saved Applications” at the GST Common Portal.


0 Comments:

Post a Comment