Procedure for migration of existing taxpayers under GST:
1. Login through GSTN Portal
- For the first time login, username and password received from the State VAT/Centre Tax Department is to be provided and in case user name and password is not received, then, contact concerned jurisdiction State/Centre authorities.
- For subsequent login, user name and password as created by the taxpayer while enrolling with GSTN Portal
2. Prefilled details in enrollment application
The following details will be auto-populated in the enrollment application based on existing data:
- PAN of the Business
- Legal Name of Business
- Reason of liability to obtain registration
- Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GSTN Portal.
The legal name, State name and PAN cannot be changed in the enrollment application.
3. Information/ Documents required for enrolling with GST
Before enrolling with GSTN 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 & Mobile Number (only of the primary authorized signatory appointed by taxpayer or taxpayer himself and not of tax professional, which will be verified by separate one time passwords),
- Bank Account Number (Bank accounts used for purpose of carrying out business transaction subject to maximum of 10 Bank accounts),
- Bank IFSC
Primary authorized signatory is a person who is primarily responsible to perform action on GSTN Portal on behalf of taxpayer. All communication from GSTN Portal relating to taxpayer will be sent to him. For example in case of proprietor, the proprietor himself or any person authorized by him etc.
- State jurisdiction in enrollment application is same as given in existing taxpayers VAT Registration certificate and Centre jurisdiction for Central Excise dealers is as given in Registration certificate. However, Centre jurisdiction for dealers registered only in VAT is to be found out based on the address of Principal place of Business of existing taxpayers.
- Every page of the application is to be saved after filling of the details.
- Aadhaar is not mandatory for filling of enrolment application. However, Digital Signature (DSC) of Aadhaar based E-signing would be required for submission of enrolment application.
- Application for enrolment to be mandatorily signed by DSC for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
- Application for enrolment can be signed through Electronic Signature (E-sign), which is an online Electronic Signature service to facilitate Aadhaar holder to digitally sign a document.
- Documents required
4. Proof of Constitution of Business:
In case of Partnership firm - Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB).
In case of others - Registration certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB).
- Photograph of Promoters/Partners/karta of HUF (JPEG format in maximum size 100 KB).
- Proof of Appointment of Authorized Signatory ( PDF and JPEG format in maximum size of 1 MB).
- Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB).
Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number < Address of Branch, Address of Account Holder and few transition details ( PDF and JPEG format in maximum size of 1 MB).
5. Generation of Application Reference Number (ARN)
- ARM will generated after submission of enrolment application.
- It is a unique 15 digit number assigned to each transaction complete at GSTN Portal with first 2 digit regarding alphabets, next 2 digit will be State Code, next 2 will be month, next 2 will be year, next 6 digits will be system generated code and last digit will be check sum digit.
- ARM can be used to track the status of enrolment application.
6. Acceptance/Rejection of enrollment application
The application enrollment with GSTN Portal can be rejected (after reasonable opportunity of being heard) in case wrong or fake or incorrect documents has been furnished (uploaded with DSC or E-Sign.
7. Issuance of Provisional and Final Registration Certificate
- Provisional Registration certificate will be available on the dashboard of the taxpayer on the appointed date it enrolment application has been filed successfully.
- The final registration certificate will be Provision other verification of documents (with in 6 month) by proper officer (s) Centre/State of concerned jurisdiction (s) after appointed date.
8. Registration of multiple Businesses in one State:-
As one PAN allows one GST Registration a State, register one business entity first. For the remaining business verticals with on the State Please get in touch with the concerned jurisdictional authority.
9. A fresh Registration for Input Service distributor (ISD):-
As existing ISD taxpayer, need to apply afresh on the GSTN Portal for the State wise it desire to seek registration. Concerned Central jurisdictional authority needs to be informed.