Goods and Service Tax

GST Migration / GST Enrollment procedure for existing tax payer

All the existing taxpayers would require GST migration or GST enrolment before 31st March 2017. An existing taxpayer means all the entities which are already carrying registered under any of the below Act:

  •   Central excise
  •   Service tax
  •   VAT
  •   Entry tax
  •   Luxury tax
  •   Entertainment tax

If you are already registered under any of the above, you need to get GST migration immediately.

GST Enrolment process

  The state VAT Department as well as service tax and excise department has already communicated the provisional ID to every registered taxpayer required for migration. In case you are a registered taxpayer with the state VAT/Exisce/service tax department and you have not received your provisional ID or password, contact respective Department.

  The state VAT Department as well as service tax and excise department has already communicated the provisional ID to every registered taxpayer required for migration. In case you are a registered taxpayer with the state VAT/Exisce/service tax department and you have not received your provisional ID or password, contact respective Department.

  Login to the GST common portal http://www.gst.gov.in using unique username & new password.

  Fill Enrollment Application and verify the details from VAT/excise/service tax System.

  Sign and Submit the Enrollment Application with necessary attachment electronically.

  If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date and a provisional registration Certificate will be issued.

  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.

  In case the service/excise assessee is also registered with the State Commercial Tax Dept (STATE VAT/ Luxury Tax/ Entry Tax/ Entertainment Tax) and has already initiated the process of migration, then no further action is required to be taken by such assesse as a Central Excise/Service Tax assesse. However the status of such migration may be communicated to them.