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Migration Process To GST And Enrolment Time Frame For The States

Migration Process To GST And Enrolment Time Frame For The States

Migration Process To GST  : GST Migration starts From 15-November-2016 for Gujarat State, Once Dealer will login on Gujarat Commercial Tax Department Portal  using his Login Id (VAT TIN) and credentials, It will show pop-up window which will show details of GSTN Provisional Id and Temporary password on screen to enrol on GSTN Portal . Enrolment Process schedule for Dealer of Gujarat State is from 15-Nov- 2016 to 30-Nov-2016. Here we collect other complete details of Migration Process To GST  for free download pdf file  link click here.

GST enrollment window to reopen for 15 days from 1st June

Revenue Secretary Dr. Hasmukh Adhia holds detailed review of IT-Preparedness for the roll-out of Goods and Services Tax (GST) from July 01, 2017.
60.5 lakh taxpayers out of 84 lakh enrolled as of now; Registration to be reopened for 15 days from 01st June, 2017.

Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training; remaining to be trained by 15th June, 2017

3200 taxpayers from Centre, States and UTs to get hands-on experience of GST System software in a pilot from 02nd to 16th May, 2017.

Dr. Hasmukh Adhia, Revenue Secretary, Government of India, expressed his satisfaction with the preparation for the roll-out of Goods and Services Tax (GST) from 1st July, 2017. He was holding a detailed review of IT Preparedness for GST System at the Goods and Services Tax Network (GSTN) office in national capitalyesterday. The meeting was attended by Smt. Vanaja N. Sarna, Chairperson Central Board of Excise and Customs (CBEC), Shri Navin Kumar, Chairman GSTN, Shri B. N. Sharma, Additional Secretary Revenue, Shri S. Ramesh, Member CBEC, Shri Prakash Kumar, CEO GSTN, Shri Binod H. R., Executive Vice President, Infosys and Shri C. N. Raghupathi, Infosys India Business Unit Head.

Dr. Adhia reviewed GST System preparedness of GSTN and CBEC. He was briefed about the software system being developed for GST, training of tax officials and outreach program being undertaken by Tax Departments across the nation. Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training on the application software on live system while the remaining officials will be trained by 15th June, 2017. The training is being conducted on Registration, Returns and Payment Modules developed by GSTN.

GSTN is also conducting a pilot on GST System Software from 2nd May to 16th May, 2017, where 3200 taxpayers drawn from each State/UT and Centre will be participating. The pilot covers all the three modules and is being run to give the taxpayers first hand opportunity to work on the live system as the creation of return has become an interactive process.

This pilot will also give an opportunity to test all the modules by a large set of users in real life environment so that all possible scenarios get tested. All stakeholders involved in the GST System from taxpayer to bank to RBI to accounting authorities are participating in this exercise which is like a rehearsal for the real rollout. The feedback from the pilot will be used to further improve the GST Software. The modules covered under the pilot are:

  • Upload of invoice data using Offline Tool, developed by GSTN
  • Creation of Supply Return (GSTR-1)
  • Viewing auto-generated inward supply (Purchase) Return (GSTR-2A)
  • Editing of GSTR-2A by purchaser to create final inward supply return (GSTR-2)
  • Viewing and acceptance/rejection of added invoice data by purchaser (GSTR-1A)
  • Viewing System generated GSTR-3, payment of taxes using net banking and submission of GSTR-3.
  • Creation of bank scroll by Banks and RBI,
  • Reconciliation of payment by Accounting Authorities with data received from Banks and RBI

The Revenue Secretary Dr Adhia also reviewed the progress on enrollment of existing taxpayers. As on 30th April 2017, when Phase-1 of enrollment was closed, 60.5 lakh taxpayers out of 84 lakh had enrolled. The enrollment window will be re-opened for 15 days from 1st June,2017 to give another opportunity to taxpayers to enroll.

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Revised return rules as approved by GST council on 18th may 2017

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Revised payment rules as approved by GST council on 18th may 2017

Revised invoice rules as approved by GST council on 18th may 2017

ITC rules as approved by GST council on 18th may 2017

Transition rules as approved by GST council on 18th may 2017

Valuation rules as approved by GST council on 18th may 2017

Migration Process To GST And Enrolment Time Frame For The States

Migration Process To GST  :  GST Migration of registration of all the existing registrant under Central Excise, Service tax and VAT began from 8th November 2016 starting from the state of Puducherry and Sikkim. For every state schedule for enrolment is given and initially taxpayers who are registered in respective State Vat law are allowed to migrate themselves in GST at common GST portal. Enrolment of existing taxpayers who are registered under Central Excise or Service Tax Law but not in State Vat Law can apply for migration from 1st January to 31st January 2017.

Migration Process To GST  : Now one obvious question will be raised as to whether the migration of existing registration into the GST has any legal validity? Section 166 of Revised Model GST law talk about migration of existing taxpayers to GST. According to Sub-section (1) to section 166, after enactment of the GST Act, every person registered under existing law (i.e. Central Excise, Service tax and VAT) and having valid PAN shall be issued a certificate on provisional basis for the period of 6 months.

GST Migration Process

In order to avoid a problem of session out on GST common portal, readers are advised to keep all things ready as stated in each step below

Step 1 GST Migraiton : Creation of User ID & Password on Common Portal

Migration Process To GST  : This is the first step towards enrolment for migration to GST, which start with provisional ID and password as given to the taxpayer by respective State Vat department through dealer’s login. On entering provisional Id & Password, GST Common portal will ask for Email Id and Mobile number of authorized person on which two different onetime passwords shall be sent. Entering one time password of both Email Id & Password simultaneously is mandatory to create a new User Id & Password. Five questions shall be asked to reset the password in the event of forgot password. Taxpayers are therefore advised to take out a print before submitting a list of security questions. Initially i.e. up to 1st April 2016, Email Id and Mobile number of authorized person is Non-editable

Step 2 GST Migraiton : Details of Business

Migration Process To GST  : After successful creation of user Id & Password, taxable person need to login into GST common portal. After login on the dashboard itself a provisional GST number shall be seen, which shall start with state code followed by 10-digit pan number and 3 more system generated digits. In very first tab taxpayer has to enter various business details. Some details like PAN number, Legal Name are auto populated from the system and rest of the details such as various registration details along with the date of registration as provided under Central Excise, Service tax, VAT, Luxury Tax, Entertainment Tax, IEC, CIN number etc. shall be filled manually. In addition to above a scanned copy of proof of constitution i.e. Shop Act License/Factory License in case of individual, Partnership Deed in case of Partnership Firm, or Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.) shall be attached. Scanned copy of proof of constitution should be in jpeg or pdf format with maximum size of 1 MB.

Step 3 GST Migraiton : Details of Proprietor, Partner, Managing and Whole Time Director, Karta

Migration Process To GST  :  In this tab details (of Proprietor, Partner, Managing and Whole Time Director, Karta) such as Full Name, Full Name of Father/ Husband, DIN Number, Date of Birth, Mobile Number, Gender, Designation, PAN Number, Aadhar Number shall be entered. In addition to above details of Residential Address (Building/Flat No, Name of Premises, Road, Locality, State, District, Pin code etc.) and Scanned copy of Photograph (In JPEG format only with maximum size of 100 KB) is also required to be uploaded on common portal. It is important to note that details as specified above such as name, date of birth etc. should be matched with the details mentioned on PAN Card. Validation error may occur in case of mismatch.

Step 4 GST Migraiton : Details of Authorised Signatory

All the details as stated in point no 3 above are also common for authorized signatory. Apart from that a scanned copy of board resolution or authority letter evidencing appointment of such person as an authorized signatory along with acceptance letter shall be uploaded on GST common portal. For this purpose, board resolution or authority letter along with acceptance letter should be in pdf/jpeg format with maximum size of 100KB. Separate board resolution or authority letter should be made for each signatory. Maximum 10 people including Proprietor, Partner, Managing and Whole Time Director or Karta, as the case may be, can be appointed as an authorized signatory for such business entity.

Step 5 GST Migraiton : Details of principle Place of Business

Migration Process To GST  :  Details such as Address (Building/Flat No, Name of Premises, Road, Locality, State, District, Pin code etc.), Official Email-Id, Mobile Number, Office Telephone Number, Nature of possession of premises (i.e. Own, Rented, Leased, Consent, Shared), Scanned copy of Proof of Principle place of business i.e. in PDF/JPEG format with maximum size of 1 MB is required to be given under this tab. Following documents can be used a proof of Principle place of business

(a)For Own premises –Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b)For Rented or Leased premises –A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Less or like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c)For premises not covered in (a) & (b) above –A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties, also, the same documents may be uploaded.

Step 6 GST Migraiton : Details of Additional Place of Business

Additional places includes factory, office, godown, warehouse or any other place where taxable person stores his goods or provides or receives any goods and/or services. All the details as specified for principle place of business are equally applicable for additional place of business also. If principle person send any input/capital goods to job worker for job worker and if he wants to supply such goods after such process from the premises of job worker and if job worker is not registered under GST, then principle has to declare place of business of job worker as his place of business in terms of proviso to Sub clause (b) to Sub Section (1) of Section 55.

Step 7 GST Migraiton : Details of Goods & Service supplied

HSN wise details of 5 top goods should be specified. HSN codes as stated here are the same as stated under existing Central Excise Law. Similarly, details of top 5 services along with the Service Accounting code should also be given under the details of services. For this purpose, service accounting codes are same as stated under existing service tax law.

Step 8 GST Migraiton : Details of Bank Accounts

A taxpayer needs to provide top 10 bank account numbers along with IFSC code and Scanned Copy of first page of Bank Statement/passbook of each bank account. Copy of bank statement can be scanned in PDF/JPEG format with maximum size of 500 KB in case of bank statement and 100 KB in case of bank passbook.

Step 9 GST Migration : Verification

Migration Process To GST  :  After filling an application a person can submit the application using Class-II or Class-III digital signature (DSA). Filling of an application with DSA is mandatory for Companies and Limited liability partnership. Taxpayer other than Company and LLP can also file an application by using e-signature option. i.e. by using Aadhar number of authorized person. GST Common portal shall send a request using inter-portal connectivity to UIDIA system to send one time password (OTP). UIDIA system shall send OTP to registered email ID & Mobile number registered against such Aadhar number. Before validation of application, applicant must register his DSA on GST portal under register/update DSA. For this he must download Em-signer application, which is available on GST common portal. Apart from this Windows 32/64 bits OS must be installed in to his computer system. Applicant should also see whether browser version which he is using is 10+ in case of Internet Explorer, 49+ in case of Google chrome, and +45 in case of Mozilla Firefox. 

Migration Process To GST And Enrolment Time Frame For The States

Migration Process To GST :   The migration process from the present tax systems has begun, and thus, it is essential to understand the salient features as well as the process for registration into GST and Enrolment of the Existing Taxpayer on the GST System Porta . Let us look in detail at the process for registering for Goods and Service Tax  and Enrolment of the Existing Taxpayer on the GST System Porta here; 

For Enrolment of the Existing Taxpayer on the GST System Porta

1. Who is an existing taxpayer?

An existing taxpayer is an entity currently registered under any of the Acts as specified

below:-

  •  Central Excise
  • Service Tax
  • State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
  • Entry Tax
  • Luxury Tax
  • Entertainment Tax (except levied by the local bodies)

2. Enrolment  mean?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.

3.  Do I need to enrol for GST?

All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned.

4.  Why do I need to enrol myself as a user on the GST System Portal?

GST System portal has been created for this purpose as no paper based enrolment will be allowed. You need to enroll as a user on the GST system portal, so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.

5.  When do I need to enrol with the GST Systems Portal?

The taxpayers registered under any Acts as specified under Q1 are required to enrol at GST System Portal. State VAT and Central Excise can start enrolling from October, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

6.  Is there any concept of deemed enrolment on GST System Portal?

No. There is no deemed enrolment on GST system portal. All the taxpayers registered under any of the Acts as specified in Q1, are expected to visit the GST System Portal and enroll themselves.

7.  Is there any fee/charge levied for the enrolment on GST System Portal?

No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

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8.  Is the enrolment process different for taxpayers registered under Centre /State/UT tax Acts as specified in Q1?

No. The enrolment process is common for all taxpayers registered under Centre /State/UT tax Acts as specified in Q1.

9.  Are taxpayers required to enroll separately with Central and State authorities under GST?

No, any person who wants to seek enrolment under the GST Act has to apply on the GST System Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.

10. What is the format of Provisional ID?

Image result for provisional id and gst

11. What information should be readily available with me before I begin to enrol with GST?

Before enrolling with GST System Portal, you must ensure to have the following information/ documents available with you:-

  •  Provisional ID received from State/Central Authorities;
  • Password received from the State/Central Authorities;
  • Valid Email Address;
  • Valid Mobile Number;
  • Bank Account Number
  • Bank IFSC

12. Which username do I need to provide during first time login. Can I use the same username and password which I used to login as State registrant?

For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal.

13. What user ID can I choose after first login?

You may choose any user ID of your choice, provided it is available in the database while you are registering.

Image result for What user ID can I choose after first login?

14. I have not received my username and password to apply for enrolment with GST. What do I do now?

In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.

15.  Can I give email address and mobile number of my Tax Professional during enrolment with GST?

No, you should not give the email address and mobile number of Tax Professional or anyone else. You MUST provide the email address and mobile number of the primary Authorised Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and email address only.

16. Which details are prefilled in the enrolment application for enrolling with GST?

Following details are auto-populated in the enrolment application based on your existing data:

  • PAN of the Business
  • Legal Name of Business
  • State
  • Reason of liability to obtain registration
  • Email Address and Mobile number of primary Authorised Signatory entered during enrolling with GST System Portal.

17 . How to find out my State Jurisdiction?

Refer your VAT Registration Certificate to find your State Jurisdiction. It is the same jurisdiction as given in your existing VAT Registration Certificate.

Image result for How to find out my State Jurisdiction?

18. What is the format of ARN?

Image result for What is the format of ARN?

19. Can application for enrolment get rejected?

Yes, the application for enrolment with GST System Portal can be rejected in case you have furnished/uploaded wrong or fake or incorrect document with your DSC or E-Sign. However, the applicant will be provided reasonable opportunity of being heard where applicant taxpayer can present his/her viewpoints.

20. Can I make amendments after I submit the enrolment application?

You can make amendments to the enrolment application from appointed date on wards.

21. Can I change mobile no. and email id as given at the time of enrolment?

You can change mobile no. and email id as given at the time of enrolment application after appointed date on wards through amendment process.

22. When will I get Provisional Registration Certificate?

It will be available on your dashboard on the appointed date if you have filled enrolment application successfully.

23. When will I get Final Registration Certificate?

The final Registration Certificate will be provided to you after verification of documents (within 6 months) by proper officer(s) centre/state of concerned jurisdiction (s) after appointed date.

I f you want other complete details about  Enrolment of the Existing Taxpayer on the GST System Porta. We collect pdf file free download lick click here. 

Migration Process To GST And Enrolment Time Frame For The States

GST Other Related Important Posts :

GST Indian Journey Book by N K Gupta

GST Registration Procedure – Online Simplified

GST compensation bill to detail revenue foregone by states

GST Tax Slab Rates : Council fixes 4-level GST rate structure

GST Tax Rate Structure : Rates fixed at 5%, 12%, 18%, 28%

Good And Service Tax ( GST ) – Frequently Asked Fourteen Questions

Goods and Services Tax Network ( GSTN) Complete Details

Migration Process To GST And Enrolment Time Frame For The States

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