Goods and Service Tax Registration
GST registration is now already getting due for the existing tax payers. Hence, we update here all information regarding the GST enrollment procedure. The assent for GST is given by the president Pranab Mukherjee in September 2016. As on now, the registration is now open for the existing taxpayers. This post shows you how to register for GST online. The states will declare the deadlines to get registered for the new taxation. Goa has already declared the deadline of 30th November 2016 for the registration under goods and service tax. While in Gujarat, the last date for registration is 30th November, many states have extended the last date till December 2016 as well January 2017. Also you can see more information on Gujarat commercial tax from our website.
Goods and services tax is proposed by the Ministry of Finance to merge most of the current taxes into a single mechanism of taxation. It will be a comprehensive indirect tax on manufacture, consumption, and sale of goods and services. The newly introduced tax will be implemented all across India with effect from 1st of April 2017. The tax will be levied at each stage of the purchase and sale of goods and services. The taxation will be based on the input tax credit and considered to be a milestone reform by the government.
Who Needs GST Registration
All the existing taxpayers would require GST registration on an immediate basis. An existing taxpayer means all the entities which are already carrying registered under any of the below Act:
- Central excise
- Service tax
- Entry tax
- Luxury tax
- Entertainment tax
If you are already registered under any of the above, you need to get GST registration in your state.
Due Dates of GST Registration Enrollment Schedule
The schedule of the goods and service tax enrollment drive for the different states vary. Find below the specified dates for the states. If you have already missed the due date, the window will still be open until 31st of January 2017.
|States||Start Date||End Date|
|Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh||14/11/2016||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|
Taxpayers can also download the enrollment schedule in pdf format from the official website of GST.
How to Do GST Registration Online
The enrollment is completely paperless online procedure. A separate GST portal is launched for this purpose. The same official website gst.gov.in will be used for other tax payments, and return filing. Here is a step-by-step procedure for GST registration:
- Access the official website of goods and service tax.
- For the first time login, use the username and password you use in commercial tax portal of your state. It is provided by State VAT authorities. If you do not have it, contact the state commercial tax authorities of your circle.
For all your subsequent login after online enrollment, you will be creating new username and password. This will be created when you are enrolling with the GST system portal. You may use user id and password of your choice.
- Make sure that you mention proper email address and mobile number while enrolling. It will be used by the GST authorities for future communication.
While enrolling you will need to provide certain details and documents. The requirements are listed separately below.
Required Information and Documents for GST Registration
Before you start your GST registration enrollment, keep ready following with you.
Information for goods and service tax enrollment
- Provisional ID received from state or central authorities. (the one you use for VAT)
- Password received from the state or central commercial tax authorities.
- Valid email address and valid mobile number
- Bank account number
- IFSC documents
- Proof of business in PDF or JPEG format. The maximum file size should be 1 MB. (can be partnership deed, certificate of incorporation, registration certificate of the business entity
- Photograph of the promoters or partners of karta in the case of HUF
- Proof of appointment and photograph of the authorized signatories
- Opening page of the bank passbook or a statement which shows bank account number. It should also contain bank name, branch name, address, and few transaction details.
- All the documents uploaded should be in pdf or jpeg form with maximum size of 1 MB.
What is ARN: How to Check ARN Status
Once you complete the online enrollment, the system will generate application reference number (ARN). It is a unique number allotted to all the applicants who have enrolled for goods and service tax with digital signature or e-sign. Do preserve the ARN carefully. It will be used for the future references. You can check status of your ARN at the official GST portal from you have enrolled.
In case if you do not receive ARN, an e-mail will be sent to you in this regard within few minutes. For more information, we suggest taxpayers to refer gst.gov.in. If you have not registered, start GST registration online to avoid further delay and inconveniences. The provisional GST registration certificate will be available on the portal on your dashboard. The final registration certificate will be provided to you after approximate time of 6 months. The documents submitted by you will be verified on the appointed date before the issuance of the final certificate.