|| Om Shree Ganeshaya Namah ||
28-11-2016
Dear
Readers,
GST Enrolment of existing VAT assesses
Amidst
the demonetisation turbulence, the smooth transition to GST is facing some jerks
in the form of various States expressing its disagreement on the proposed administrative
control under the GST regime, the proposed highest tax slab rate (28%) being considered
as regressive, etc.
Regardless, the Centre
is keen to roll out the GST law by 1st April, 2017 and accordingly
have initiated the enrolment process on the Common Portal maintained by GSTN @ www.gst.gov.in
All
the existing taxpayers under the Central Excise, Service Tax, State Sales Tax/VAT,
Entry Tax, Luxury Tax and Entertainment tax are required to get enrolled on
this portal. In the first phase the assesses
who are registered with State VAT department are eligible to enrol as the prescribed
time table. There is no paper based
enrolment or deemed (auto) enrolment.
The
Procedure for Enrolment of existing VAT assesses is given below:
1.
To login to the
GST common portal a provisional Id and the Password is required to be obtained
from the existing Sales Tax/VAT Authorities.
2.
With the use of
the provisional Id and the Password, the assesse to login to the common portal and
to create its new username and password, with a valid e-mail id and a valid mobile number, which will be used to access this
portal thereafter.
3.
The enrolment
form has a Dashboard with the following 8 tabs to enter the information:
(a) Business Details with proof of
constitution of business to be uploaded, (here the name as per PAN, the PAN,
business name as registered with Sales Tax/VAT authorities and the State name
shall be auto-populated in the system which will be non-editable)
(b) Promoters/Partners Information with
their photographs to be uploaded, (here promoters may be read as Directors in
case of Company form of organisation)
(c) Authorised Signatories Information (including
who shall be the primary authorised signatory), with their appointment proof
and photographs to be uploaded,
(d) Details of Principle place of business (within the
State),
(e) Details of additional
place of business (within the State),
(f) Details of top
5 Goods and Services dealing-in with
their HSN and SAC coding respectively,
(g) Details of at
least one Bank Account with copy of front
page of passbook to be uploaded, and
(f) Verification of the application by
signing and submitting the same.
The form also provides to save and retrieve
the information saved.
4. There is a
facility to upload and update the Digital Signature Certificate (DSC) of the
Authorised Signatory, onto the portal. It
is mandatory to sign the enrolment form with DSC by the Company and LLP form of
organisation, and for others it is optional.
Others can also sign the enrolment form with e-signature. E-signature is linked to Aadhaar of the
Authorised Signatory, which will generate a One-time password (OTP) on the
Aadhaar registered mobile number. The
same has to be used to e-sign the enrolment form. There is no third way to sign the form.
5. Once the
enrolment form is submitted, an Acknowledgement Receipt Number (ARN) will be
generated, the same will be shown under the Migrated status and on the
appointed date (i.e. the date on which the GST law shall come into force) the
same will be changed to Active status automatically. Any amendment to the enrolment application can be done only after the appointed date.
6. It is
possible to submit the enrolment form without signing at this stage, however
the same needs to be signed subsequently within 6 months, if not will be cancelled.
7. On the
appointed date a Provisional Enrolment Certificate will be issued.
A
video based tutorial is provided under the Help tab on the www.gst.gov.in portal which is extremely
helpful. Users must once view the same
to have more comfort in filing the GST enrolment form on the portal.
Trust
the above information is found useful to the readers.
Comments,
suggestions and improvements are most welcome.
Best
Wishes,
Amol Mahajan.
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