Migration and Registration process under GST for Existing & New Applicants

1. P R E S E N T A T I O N B Y :
K A J A L B A N S A L
B . C O M , C A I N T E R
MIGRATION &
REGISTRATION UNDER GST

2. ENROLMENT OF EXISTING TAXPAYER
ON GST SYSTEM PORTAL

3. EXISTING TAXPAYER
Entity currently registered under any of the following
Acts:
 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 local bodies)
 Customs Act

4. WHAT IS ENROLMENT?
It means validating the data of existing taxpayers and
filling up the remaining key fields.
It will ensure smooth transition to GST Regime.

5. WHEN TO ENROL?
Existing Taxpayers under:
State VAT and Central Excise can start from
November, 2016 as per plan indicated on GST
System Portal.
Service Tax will be enrolled on a later date for which
separate intimation will be sent.

6. No
Deemed
Enrolment
Same
process for
all
taxpayers
No fee/
Separate
Charges
GS
T
No
separate
enrolment
for State/
Central
Authorities

7. FORMAT OF PROVISIONAL ID

8. INFORMATION NEEDED
Following information/ documents must be available
with you before enrolling with GST System Portal:
Provisional ID received from State/ Central
Authorities
Password received from State/ Central Authorities
Valid Email Address
Valid Mobile Number
Bank Account Number
Bank IFSC

9. DOCUMENTS NEEDED
Proof of Constitution of Business
 Partnership Firm: Partnership Deed (PDF & JPEG; Maximum
Size: 1 MB)
 Others: Registration Certificate of Entity (PDF & JPEG;
Maximum Size: 1 MB)
Photograph of Promoters/ Partners/ Karta of HUF
(JPEG; Maximum Size: 100 KB)
Proof of Appointment of Authorized Signatory (PDF
& JPEG; Maximum Size: 1 MB)
Photograph of Authorized Signatory (JPEG;
Maximum Size: 100 KB)
Opening Page of Bank Passbook/ Statement
containing Bank Account Number, Address of

10. Upload any
Document
Check your
internet
connectivity
Format of
Document must
be either PDF or
JPEG
Maximum Size
allowed is 1 MB
Format of
Photograph
should be JPEG
Maximum Size
allowed is 100
KB

11. USER ID & PASSWORD

12. USER ID & PASSWORD
For First Login:
Provide Username & Password received from State VAT/ Centre
Tax Department.
For Subsequent Login:
Enter Username & Password created while enrolling with GST
System Portal.

13. USER ID & PASSWORD
You must provide the Email Address & Mobile
Number of the primary Authorized Signatory
appointed by you or yourself. All future
correspondence/ communication from the GST
System Portal will be sent on registered mobile
number.
Tax Professionals will be given separate User ID and
Password from GST System and they will provide
their own Email ID & Mobile Number for that
purpose.

14. PREFILLED DETAILS IN ENROLMENT
APPLICATION
PAN of Business
Legal Name of Business & State
Reason of liability to obtain registration
Email Address & Mobile Number of Primary
Authorized Signatory entered during enrolling with
GST System Portal.

15. REGISTRATION CERTIFICATE
Provisional Registration Certificate:
It will be available on your dashboard on the appointed date if you
have filled enrolment application successfully.
Final Registration Certificate:
It will be provided after verification of documents (within 6
months) by proper officer(s) of centre/ state of concerned
jurisdiction after appointed date.

16. REGISTRATION FOR NEW APPLICANTS

17. APPLICATION FOR REGISTRATION
Every person liable to be registered:
 In every such state in which he is so liable
 Within 30 days
Casual Taxable Person or a Non-Resident Taxable
Person:
 Atleast 5 days prior to commencement of business.
Voluntary Registration can be obtained.

18. DOCUMENTS NEEDED
PAN Card of Entity
Proof of Constitution of Business
Details of Principal Place of Business
 Own Premises: Latest Tax Paid receipt/ Electricity Bill copy.
 Rented/ Leased Premises: Copy of valid Rent/ Lease
Agreement with any document in support of ownership of the
premises of the lessor like Latest Tax Paid receipt/ Electricity
Bill copy.
 Premises obtained other than on Lease/ Rent: Copy of Consent
Letter with any document in support of ownership of premises
of the Consenter like Electricity Bill copy.
Details of Bank Account
Details of Authorized Signatory
Photograph

19. REGISTRATION PROCESS
GST registration process will be online through a
portal maintained by Central Government of India.
Govt. will also appoint GSPs (GST Suvidha
Providers) to help businesses with the registration
process.
Based on the information provided by GSTN,
registration process looks like this:
The applicant, will need to submit his PAN, mobile
number and email address in Part A of Form GST
REG–01 on the GSTN portal or through Facilitation
center (notified by board or commissioner).
The PAN is verified on the GST Portal. Mobile
number and E-mail address are verified with a one-

20. REGISTRATION PROCESS
Applicant needs to fill Part- B of Form GST REG-01
and specify the application reference number. Then
the form can be submitted after attaching required
documents.
If additional information is required, Form GST
REG-03 will be issued. Applicant needs to respond in
Form GST REG-04 with required information within
7 working days from the date of receipt of Form GST
REG-03.
If you have provided all required information via
Form GST REG-01 or Form GST REG-04, the
registration certificate in Form GST REG –06 for the
principal place of business as well as for every

21. APPLICATION FORMS
Separate application forms are designed for:
Multiple registration for business verticals of same
legal entity (it must be registered already) within a
State
Application for registration in more than one state
(can be filled in one go)
Amendments to existing registration(s)
Cancellation of Registration(s)
Option to avail/ withdraw from the Compounding
Scheme
Application for new registration in case of
Succession/ Amalgamation/ De-Merger etc. of
existing GST registrants

22. DUE DATES
Specified dates for GST Registration are:
STATES START DATE END DATE
Puducherry, Sikkim 08/11/2016 23/11/2016
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli,
Chhattisgarh
14/11/2016 30/11/2016
Gujarat 15/11/2016 30/11/2016
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh,
Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh,
Manipur, Mizoram
30/11/2016 15/12/2016
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh,
Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan
16/12/2016 31/12/2016
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh 01/01/2017 15/01/2017
Enrolment of Taxpayers who are registered under Central
Excise Act/ Service Tax Act but not registered under State VAT
01/01/2017 31/01/2017
Delta All Registrants (All Groups) 01/02/2017 20/03/2017

23. THANK YOU!