GST – 10 FAQs about Enrolment of Existing Taxpayer on the GST System Portal
- Posted on Dec 12, 2016
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- By Deep Patel
- What does the word ‘enrolment’ under GST system portal mean? Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.
- Do I need to enroll for GST? All existing taxpayers registered under any of the Acts as specified below will be transitioned to GST.
- – 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)
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. Also, this will ensure latest data is available in GST Database without any recourse to amendment process, which is the norm to update the data under tax statutes today
- Why do I need to enroll 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.
- When do I need to enroll with the GST Systems Portal? The taxpayers registered under any Acts as specified under Q1 are required to enroll 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. Check this article for state specific dates.
- 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 specified in 2, are expected to visit the GST System Portal and enroll themselves.
- 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.
- Is the enrolment process different for taxpayers registered under Centre /State/UT tax Acts? No. The enrolment process is common for all taxpayers registered under Centre /State/UT tax Acts
- 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.
- What is the format of Provisional ID?
- What information should be readily available with me before I begin to enroll 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
Documents Required
- 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 of 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 transaction details (PDF and JPEG format in maximum size of 1 MB)
- Posted on Dec 12, 2016
- |
- By Deep Patel
- |
- 0 Comments
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