GST Enrolment Process under GST Act. 2017

To ensure smooth transition from the existing system to GST regime:

i.          It was required to migrate the existing taxpayers of different tax administrations which were getting subsumed under GST law like Central Excise, Service Tax, State VAT, Entry tax, Luxury tax, Entertainment tax etc. to the GST application and database. Accordingly, the data of existing taxpayers was collected from States’ VAT departments, Central Excise and Services tax.

ii.         Since different state had different registration fields and specifications of the same field were also not similar. The numbers of fields in the registration database of various State VAT and CBEC system were different than that fields finalized for GST. The number of fields were varying from 50 to 107 in case of States and Centre whereas, GST Registration Form has 120 fields defined. Thus there was a gap of 13 to 70 fields, which necessitated additional data capturing from the taxpayers. Accordingly, it was decided to retrieve key fields of the data which were common across all the States and Centre and to use it after sanitization and PAN validation. Accordingly, four common fields i.e. State, PAN No., Trade Name of Company, Legal name of the business identity and State (of 88 lakhs taxpayers) have been taken up for migration of data through an Enrolment process so that the registration data may be refreshed and new requirement of information may be substantiated with standard structure of data-fields.

iii.        In the backdrop of section 139 and Rule 17 of Registration Rules which elaborates the migration process in details, the migration process started on 8th Nov. at with a view that every person registered under any of the earlier laws (which are getting subsumed under GST) and having a valid PAN, shall be issued a certificate of registration on provisional basis after enrolment on the Common Portal by validating his e-mail address and mobile number and furnish information in Form GST REG-26 so that they may carry forward their business smoothly.

iv.        Upon the enrolment the said person shall be granted registration on a provisional basis and a certificate of registration in Form GST REG - 25, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available to him on the Common Portal. In cases where multiple registration have been granted on the same PAN in the previous law (without having defined verticals of the business) the Commissioners may decide as to whether provisional GSTIN wifi be issued against such registration or against any one of the registration as principal place of business.

v.         It is also provisioned that the taxable person shall obtain at least one provisional registration state-wise where he has multiple registrations in different states. It means the centralized registered taxable person in the existing law shall have at least one registration in the state where they are conducting business. Multiple GSTIN may be obtained based on business verticals or on approval of commissioner for multiple business premises of same business.

vi.        Every person to whom a certificate of registration (provisional) has been issued shall, within the period of 3 months or within such extended period by the Govt., furnish the information as prescribed under Form GST REG-26 signed digitally (DSC, e-Signing or EVS as the case may be) along with the information and documents specified in the application and the proper officer shall if the information submitted by the person is found correct, issue a certificate of Registration under Form GST REG-25 and shall make it available at the Dashboard of the taxpayer maintained at GST common portal.

vii.       In case the person granted provisional registration certificate fails to provide required information/documents or furnish incorrect information/documents, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in Form GST REG-28. However, proceedings of cancellation may be undertaken only when a SCN is issued under GST REG-27 format and opportunity to be heard in person or through representative have been given to the affected party.

viii       Further, a taxpayer under earlier law may submit an application electronically in Form GST REG-29, if he is not liable to pay tax in GST regime for cancellation of his registration.

ix.        For enrolment existing taxpayer who have received their provisional ID and Password has to open, click New User Login and click continue on declaration page. A page defining needs of documents, format, size etc. will appear. They have to click continue and login with the help of Prov. ID and Password and Register ID and Mobile and generate OTP. Using OTP, they may reach to the next page where they generate User ID and Password giving replies to the security questions and login for Enrolment. For subsequent login, the User ID and Password created by you will be utilized. For filing Enrolment application, it is required to provide information carefully - mandatory information, correct names etc. as specified under PAN and click the SAVE & CONTINUE button at the bottom of each page to save the entered details. For completing enrolment easily, it is also advised to keep ready the PDF/JPEG copy of documents/photographs before initiating enrolment. System Requirement document and FAQs are given to help the taxpayers.

x.         Taxpayer shall use the same ID and Password created at the time of enrolment for accessing their Dashboard where entire services of GST applications like registration, returns, ledgers, payment etc. and several information pertaining to the taxpayers along with their Provisional Registration and GSTIN etc. wifi be available on appointed day.

xi         For enrolment, web-based and mobile based both the applications are made available to the taxpayers.

xii.       In case taxpayer completes entire application and submit with DSC/esign, he would not require to re-apply for permanent registration. But provisional Registration and GSTIN wifi be made available to those taxpayers also who get themselves activated providing registered e-mail ID, Mobile No. and details of authorized signatory (at least primary Authorized Signatory). Such taxpayer has to complete the enrolment form subsequently within 3 months from GST roll out and submit it digitally signed with the help of DSC or e-sign.

Operation Support

GSTN has provided 24x7 operation support and a robust Helpdesk for the taxpayers. Dedicated telephone number 0124-4688999 and mail ID have been given for registering and redressing grievances of taxpayers. Further, Users’ Guide and FAQ have also been made available to the Taxpayers through Intensive outreach programs for officers, taxpayers and consultants are being conducted so that people related to GST implementation may get acquainted with the provisions and processes as faster as possible. Training of helpdesk officers and resources of Centre and States, Accounting authorities of states, accounting software providers to the taxpayers and the members of different trade and industry’s associations have been providing with a view to empower and enroll them in GST domain.

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