GST Registration/Migration Process For Existing Taxpayers (Service Tax, Excise and VAT)

Enrolment Requirement For Existing Assessees : Why to Enroll on GST Portal

All existing taxpayers registered under the Central Excise, Service Tax, State Sales Tax or Value Added Tax (VAT), Entry Tax, Luxury Tax and Entertainment Tax are required to provide their details at GST Common Portal (gst.gov.in) managed by GSTN for the purpose of migrating themselves to the GST regime.

  • To begin with, the taxpayers registered under the State Vat Department needs to provide their details.
  • Service Tax and Excise Taxpayers (not registered with VAT) can migrate to GST till 31st January 2017.
  • Once the taxpayers provide their details there will be no need for them to register again with the State or Center once the GST Act is implemented.

Existing Assessee: How to Enroll with GST Common Portal

GST Enrollment Schedule For Existing Service Tax, VAT and Excise Taxpayers

The schedule for enrolment on GST portal for different states is given below. If you are existing Service Tax. Excise or VAT assessee, then you can register during these specified dates. However, the registration will be open till 31/01/2017 for those who miss the chance:

StatesStart DateEnd Date
VAT – Puducherry, Sikkim08/11/201623/11/2016
VAT – Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh14/11/201630/11/2016
VAT – Gujarat15/11/201630/11/2016
VAT – Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram30/11/201615/12/2016
VAT- Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan16/12/201631/12/2016
VAT- Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh01/01/201715/01/2017
Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT01/01/201731/01/2017
Delta All Registrants (All Groups)01/02/201720/03/2017

Enrolment Process for Taxpayer already registered with the Service Tax, State VAT department and Excise 

Step 1: Get Provisional ID and Password From Service Tax Department or State VAT Department

The respective State VAT/Service Tax department will be communicating the Provisional ID and Password to the respective registered taxpayers. Taxpayers registered with service tax/excise but not registered with VAT can get thier provisional ID and password by signing in to ACES.GOV.IN website.

VAT registered assessee can get their provisional ID and password from State VAT department website by signing in to the VAT portal

Format of GST Enrolment Provisional ID

Format of GST Registration Provisional ID
Note: In case you are a registered taxpayer with Service Tax/Excise/State VAT Department and you have not received the provisional ID and password, contact your Service Tax/Excise/State VAT Department.

Information Required for Registration With The GST Portal

Before enrolling with the GST Portal, you must ensure to have the following information:

  • Provisional ID received from State/ Central Authorities
  • Password received from the State/ Central Authorities
  • Valid E-mail Address
  • Valid Mobile Number
  • Bank Account Number
  • Bank IFSC

 

Step 2: Go To GST.GOV.IN and Create Unique User Name and Password

GST Enrollment for Existing Taxpayer

Access the GST Common Portal (gst.gov.in). Create your unique the user-name and new password using the provisional ID and password communicated to you.

Step 3: Login 

Login to the GST Common Portal with your newly created the user-name and password

Step 4: Fill Enrolment Application

Fill the enrolment application and provide the business details. Don’t miss any mandatory filed.

Step 5: Verify already available details

Verify the details in the enrolment application that are already available and auto populated from the State Vat system.

Step 6: Sign Application Electronically – Digital Signature or E-Sign

Sign the enrollment application electronically by affixing your digital signature certificate (DSC) or E-sign. In case of E-sign, the Aadhar Number of authorised signatory is mandatory.

Mandatory Requirement of Digital Signature Certificate

– Company
– Limited Liability Partnership (LLP)

Step 7: Attach Documents and Submit Application

Submit the Enrolment Application along with necessary attachments (documents) as specified.

Documents To Be Uploaded on GST Portal

S.No.

Documents

File Size Format

Maximum Allowable Size

1.

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 or JPEG

1 MB

2.

Photograph of Promoters/ Partners/ Karta of HUF

JPEG

100 KB

3.

Proof of Appointment of Authorized Signatory

PDF or JPEG

1 MB

4.

Photograph of Authorized Signatory

JPEG

100 KB

5.

Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,

Address of Account holder and few transaction details

PDF and JPEG

1 MB


Step 8: Verification

Once the application is submitted, the details will be verified by the GST system

Step 9: Issuance of Application Reference Number (ARN)

If details are satisfactory, an Application Reference Number (ARN) will be issued and the status of Provisional ID will be changed to “Migrated” till appointed date (i.e. the date of implementation of the GST Act).

Step 10: On GST Implementation – Issuance of Registration Certificate 

On the implementation date of the GST (i.e. appointed date), the provisional ID status will be changed to “Active” and a provisional Registration Certificate will be issued to every registered taxpayer. Thereafter you will be able to utilize the services available at GST Common Portal like filing of GST Returns, GST Payment etc.

Important FAQs Related to GST Enrolment 

1. Who can be the primary Authorized Signatory?

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.

Type of BusinessWho can be the Authorized Signatory?

Proprietor

 The proprietor or any person authorized  by the proprietor

Partnership

 Any authorized  partner or any person authorized  by the partners

Company, LLP, Society or Trust

 The person authorized by Board or Governing Body. can act as Primary Authorized Signatory

In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.

 In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.

 Note: The Authorized Signatory or Primary Authorized cannot be Minor in age.

2. Which details are prefilled in the Enrolment Application? Can I make changes in my Legal Name, State Name and PAN in the Enrolment Application?

Following details are auto-populated from the VAT database in the Enrolment Application:

  • PAN of the Business
  • Legal Name of Business
  • Name of the State
  • Reason of liability to obtain registration

 

You cannot make changes to any of these fields as appearing in the Enrolment Application.

3. What is Principal Place of Business and Additional Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

4. What is HSN and SAC code?

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to maintain uniformity in classification of goods.

SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

5. Which bank account should I provide in the Enrolment Application? I have more than one bank account. Can I add all of them while enrolling with GST Common Portal?

Enter the details of the bank accounts used for the purpose of carrying out business transactions in the Enrolment Application while enrolling with the GST Common Portal.

You can add up to 10 bank accounts while enrolling with GST Common Portal in the Enrolment Application.

6. Can I submit my Enrolment Application at GST Common Portal without electronically signing the application with DSC or E-sign?

Yes, 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.

7. Is electronically signing the Enrolment Application using the DSC mandatory for enrolment?

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.

8. My DSC is not registered with the GST Common Portal? Will I be able to submit my Enrolment Application with my DSC? How can I register my DSC with the GST Common Portal?

You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you need to register your DSC at the GST Common Portal by clicking the 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.

9. What is E-Sign? How does it work?

E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, the following steps are performed:-

1. The taxpayer clicks the E-sign button.

2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.

3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.

4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.

5. The GST System prompts the taxpayer to enter the OTP.

6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

11. Is there any charge applicable on submission of the Enrolment Application at the GST Common Portal?

No, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.

12. What is ARN? What is the format of ARN?

ARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC. ARN can be used for future correspondence with GSTN.

13. I have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?

As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business within the State please get in touch with your Jurisdictional Authority.

 

Read

How to Carry Forward VAT Input Credit To GST

How to Carry Forward Service Tax Credit To GST

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79 thoughts on “GST Registration/Migration Process For Existing Taxpayers (Service Tax, Excise and VAT)

  • Dear Sir

    I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” as this tab is not populated in my enrollment application.

    Please suggest.

    Thanks & Regards

    Vikas

    • Digital Signature is mandatory for Companies and Limited Liability Partnership. If you have company or LLP, then you have to sign through Digital Signature. If you are not a company or LLP then you can E-sign the registration application by following this process:-

      E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, the following steps are performed:-

      1. The taxpayer clicks the E-sign button.
      2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.
      3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
      4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
      5. The GST System prompts the taxpayer to enter the OTP.
      6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

      • GST portal is under development therefore E-sign option is not working and the same is also confirmed by the GST helpline service. We have contacted at GST helpline and they said that right now you can save you enrolment application as Draft and after few days you can submit your application.

  • we are introducing as a partnership firm of two partners, we like to migrate to GST from WBVAT. Regarding Digital Signature Certificate we would like to know following points to be clarified.

    1. Which class of Digital Signature Certificate we are going to belong?
    2. Is Digital Signature Certificate necessary for both partners individually?
    3. Is one partner Digital Signature Certificate is enough to solve the GST migration?
    4. Is it mandatory for partnership firm?

    • 1. Only Class -2 or Class 3 DSC can be registered at the GST Common Portal. You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you need to register your DSC at the GST Common Portal by clicking the 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.
      2. 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. In case of partnership firm, authirised signatory is “Any authorized partner or any person authorized by the partners”
      3.It is not specifically mentioned anywhere about the digital signature but in general Authorised Signatory is responsible to perform all action related GST. Therefore in out opinion only digital signature of authorized partner is necessary

      4. Electronically signing the Enrolment Application using Digital Signature is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). Digital Signature is not mandatory for Normal Partnership Firms.

      Thanks. You can also ask question at ask.thegstindia.com

  • Dear Sir

    I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

    Please suggest.

    Thanks & Regards

    Dipesh Jain

    • As per GST helpline service, right now the E-sign functionality is under development.Therefore you have to wait till the GST portal is updated. Righ now, you can save application as “draft” and you can submit the same whenever the portal will be upgraded.

  • I am a proprietor, I have my digital signature pendrive however I am not able to register DSC on GST website.
    I tried all the options specified to get DSC registered. I am not sure if Proprietors are not allowed to register for DSC. Please guide.

    • Proprietor have both options to sign the GST application either through DSC or through E-sign. Right now E-sign is under development, therefore you can sign only through DSC. If there is problem with DSC then Uninstall the EM Signer and re-install it. Further you should be aware of following:

      System Requirements for Usage of Digital Signature Certificate
      Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+
      Valid class 2 or class 3 Digital Signature Certificate (DSC) obtained from a DSC provider
      Note:
      1. GST Common Portal supports only Crypto Tokens installed in Hard Tokens for DSC Registration
      2. For Hard Token based certificates, please refer user manual provided by Certifying Authority for certificate download, enrolment and usage of Hard Token
      3. Signing using DSC is not supported on mobile devices and browsers

      Pre­requisites for installing Web socket installer
      Windows 32 / 64 bit OS
      Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8
      Windows: Admin access to install the emSigner component
      Any one of the following ports should be free
      1. 1645
      2. 8080
      3. 1812
      4. 2083
      5. 2948

  • getting DSC Registered and using it again for submitting seems to be a big task…

    I tried so many times and installed and reinstalled it… but always the failed message…
    i wish if company who looks after and maintain this registration system can follow the DSC Utlity issued by Income Tax Department for using it online on incometaxefiling.gov.in
    That DSC Utility is the best and no problem like this emsigner…

    So please look into the matter and help to resolve this DSC issue.

    • The GST Portal is under development therefore, you are facing these issues. We have already discussed the matter with GST help center and they said that these issues will be sort out as soon as possible.

      • Dear Sir,

        Due to some issue in DSC we are unable to digitally sign the application however I have already created USER ID and password on gst portal. Our directors are travelling and it would be very difficult for us to get the DSC upated tomorrow. Since Haryana VAT deadline will expire on 31st December 2016, will I get another chance to migrate after 1st January 2016. What is Delta All Registrants (All Groups)? Can I migrate under this option? Kindly help.

        • he migration schedule (due dates) is issued so that migration process can be speed up but these are not last dates for GST migration. For your satisfaction, you can confirm it by calling to GST helpline number – 0124-4688999
          Even the GST website is under development and some functionalities (like E-sign) are not working properly hence many registration applications in different States are still pending even after passing of schedule dates.

  • dear sir,i am a proprietor,i have done my gst registration my profile is 100% but for signing it is not necessarry to use dsc as i am a proprietor i have my individual retailer firm,i will use e-sign option. And i want to know these
    1)i am unable to sign through e-sign as it is disable
    2)u said that when it will be active u can sign but last date for bihar people is given 15.12.2016,how can i do that after 15.12.2016

  • Received Mismatch During PAN Validations email for GST Enrolment,

    But during the filing of Detail there is no option to edit or change the following data which comes automatic
    BUSINESS DETAIL
    1 Legal Name of Business (as per PAN)
    2. Legal Name of Business (as per current tax Act)
    3. PAN of the Business

    PERSONAL DETAIL
    1.First Name
    2. Middle Name
    3. Last Name

    So in our case the PAN Number is correct and the name shown on the GST site is by default and automatic without the option to edit it

    So what is the mismatch when the System is taking all this Detail Automatic and we have no option to edit it.

    So how to resolve this issue.

  • I have come across in Mismatch of PAN validation where the Name of the person has 4 words
    For Example : DILIP KUMAR SOHANRAJ SHAH
    now the GST Business Detail will reflect the Name according to the PAN and without the Edit Option.
    Legal Name of Business (as per PAN ): DILIP KUMAR SOHANRAJ SHAH
    Legal Name of Business (as per current tax Act) DILIPKUMAR SOHANRAJ SHAH

    Now we cant edit and make any change..
    so dont know how to edit it and resolve this issue..

    I have come across this issue even in PARTNERSHIP Firm where we have added PARNTERS Detail as Authorised Signatory.. even in that case the Name of the Partner has 4 Words… now dont know what to do and how to proceed further.

  • I wish if GST registration had applied the same method and process which is used for Income Tax Efiling Site, where the Name of the Assessee is checked with PAN on the spot and we cant proceed for registration if there is mismatch… so this allow us to try and check different combination of First Name, Middle Name and Last Name.

    Many times the Name written on PAN card is different from Name in the Database since there is option in PAN Application form that what name you want on the Card.. and this results into mismatch when we try to file the detail from PAN Card, but when we check the “know your Jurisdiction” then we come to know that the Name in Database is different from what is written on PAN CARD.

    But even after entering the same name from Income Tax Site this Mismatch issues are coming for GST…

    Now if GST System is checking the Second LINE of PAN CARD i.e FATHER NAME then we dont have any option to check the Father Name in Database too 🙁

  • Dear sir I want to know that is DSC name should be pan card name .because my name in DSC is Nirmal singh and pan name is only Nirmal .

  • I think lots of bug in present system we should wait til it is rectified.
    Problems are below
    1. In case of Proprietorship firm name of firm is automatically populated in promoters/partners names 1st entry this should be editable otherwise it never match with CBDT database.
    2. Site is unstable automatically logging off
    3. Submit with E-Signature link is not working
    I think nobody would have submitted successfully till now.

  • We are facing issues in 2 companies while submitting GST enrollment form online. After login, we are taken to a page where continue button is present. After we click on continue, we are taken to business details page. On business details page, there are various tabs. On business details page, none of the details can be edited. Same is the case for all tabs up to verification sheet. On the verification tab, after we select the check box, the submit button is still disabled and date field shows the date when the form was last filled (December 7). Therefore we are unable to submit the form since December 7.

    On the top of the page, there is an option called “Dashboard”. When we click on it, we are taken to the dashboard page. On the dashboard page, name of the company is shown along with the status as “provisional” and edit button. When we click on edit button, we are taken to the same page as above where we cannot edit any details.
    we have already registered our DSC but now when we tried to re register it shows error

  • when we login and verify the same we notice that form is displayed but we cannot edit any pages and even in verification sheet we cannot put our digital signature and press submit button since it is locked

  • My client has already registered under VAT. We have to migrate to GST, but we have not received the provisional id and password yet. please guide me how to proceed.

  • I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.i am an authorized signatory of a sole proprietor ship firm.

    Please suggest.

    Thanks & Regards

    • GST portal is under development, therefore E-sign option is not working and the same is also confirmed by the GST helpline service. We have contacted at GST helpline and they said that right now you can save you enrolment application as Draft and after few days you can submit your application.

  • aftr saving the 96% form .when we open on next time aftr 5-6 hours its again shows 6% .all data which we fill get deleted .what to do ???

  • Respected Sir ‘ we did not get Provisional ids & passwords still now .We have to enrole G.S T . Convercation with in 15 th of january-2017. So How can we convert or enrole G.S.T with in date of 15 th of january-2017 .So please send the Provisinal ids & passwords to given the tin nos as below; . ( 1.) 37356285912- Ganesh minerals (2) 37699164505– Yerrithatha minerals (3) 37330296001- Saketha minerals (4) 37346483566 – Baba Automobiles 37512910280 – Srisanthi vyshnavi minerals

  • I have two explicit queries:

    1. If we have both VAT & SERVICE TAX Registarions, is it necessary that we enroll thru VAT Department ? Can we skip GST registration now and register when GOI starts enrolling all Service Tax registered entities?
    2. If total turnover is less than 20 Lakh for last couple of years, is it necessary to enroll for GST ?

    Thanks & Regards

    • 1. There is no difference because GST registration is the one time process but you should register as soon as possible because you may not be allowed to register after a specific period. Further a separate provisional ID may not be available from Service Tax.
      2. Yes. All the existing taxpayers are required to register for GST even if the turnover is less than 20 Lakhs. You can surrender your registration after implementation of GST, if the turnover is less than Rs. 20 Lakhs

  • Dear Sir

    I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

    I am from karnataka and last date on 15 th January 2017,

    Please suggest.

    Thanks & Regards

    • Right now e-sign functionality is not working. You can submit the application without signing and you can sign it when the e-sing function will work

  • Dear Sir

    I have completed the GST enrollment application with all the required details however I am not able to submit the application using “Submit with E-Signature button” This button is not able to click. In this case how can I submit.

    Plz help me

    Thanks & Regards

  • I have submitted my gst application and have signed it… current status is migrated..but I have forgotten to enter CST number..is there any way to correct it now?

    Thanks

  • I have completed the GST enrollment application with all the required details however, I am not able to submit the application using “Submit with E-Signature button” as this is not enabled.
    I am an authorized signatory of a normal partnership firm (do not come under company/LLP).
    Since I am in Karnataka, it says registration last date is 15th Jan 2017. Please suggest

    • Right now the E-sign functionality is not working on GST website. 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 when the E-sign functionality will work. You can view the submitted application after login by accessing “My Saved Applications” at the GST Common Portal.

  • I have completed the GST enrollment application with all the required details by mistake i entered additional palce of business 3 times & submit the form & received ARN No. now it shows 3 additional place of business its only 1 additional place can i edit this now, is any option for change this.

    please help me

    thanks & Regards

  • Dear Team,

    I have completed the GST enrollment process with DIGITAL Signature Certificate,but i m not getting ARN application reference number.

    can u give suggestion for ARN getting.

    Thanks & Regards,
    Satynarayana.

  • Respected sir,
    can I unmap the registered data which is from CTD,since i have uploaded the wrong data.what to do for this .
    Kindly help me for this

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