GST Enrollment/ Registration/ Migration: GST Portal (www.gst.gov.in)

GST Enrollment/ Migration/ Provisional Registration at GST Portal (www.gst.gov.in)

Enrollment Process Window Re-opened on 25 June 2017 (Last Date 22 Sept. 2017 as per Revised Schedule)

The GST enrollment/ migration/ provisional registration process window at GST Portal was re-opened for 3 months from 25 June 2017 for taxpayers those who could not enroll in the initial round. As per revised schedule, the Provisional IDs issued to taxpayers need to be converted to GSTIN by submitting necessary documents within 3 months (i.e. latest by 22 Sept. 2017). Also, the taxpayers who had enrolled earlier but could not digitally sign the enrollment form, have been provided another opportunity to complete the process.

It may be noted that the existing taxpayers (registered with VAT/ Excise/ Service Tax) those who have not received Provisional IDs or not migrated to GST for any reason till now, have been allowed to apply for new registration under GST and obtain their GSTIN latest by 22 July 2017.

However, in the case of taxpayers those who have been migrated to GSTN but actually not required to obtain GST Registration, they can apply for cancellation of GST Registration within 30 days (i.e. latest by 22 July, 2017).

If you have received Acknowledgement Reference Number (ARN), you can download the Provisional Registration Certificate from “Download Certificates” at GST website. Further, if you have just saved the enrollment form with details filled up, pending submission with DSC/ E-Sign or EVC, then you will receive the ARN at your registered email ID, if the data submitted is successfully validated. However, in case of validation failure of the data (like PAN not matching as may be informed via email), you can login at GST portal and correct the errors. All other permissible corrections also can be carried out at GST Portal.

This last opportunity for GST registration is applicable for taxpayers of all States/ Union Territories, i.e. Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chandigarh, Chhattisgarh, Dadra and Nagar Haveli, Daman and Diu, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand and West Bengal.

Migration to GST Stopped; Taxpayers who have not Activated Provisional ID can now seek Fresh Registration: GSTN

GSTN has updated on Twitter (dt. 22 Jan. 2018) that the Taxpayers those who have not yet activated their Provisional ID issued by their tax department, will not be able to migrate to GST using the same. Now they are required to take fresh registration under GST.

Further, GSTN has updated on 10 Feb. 2018 at GST Portal that After closure of migration facility, the “Search by GSTIN/UIN” utility should be used for searching either newly registered or fully migrated taxpayers.

The period for migration of taxpayers from VAT, Service Tax and Central Excise, by filling up Form GST REG-26, got over on 31st Dec 2017 (6 months after operation of GST). The said facility is thus withdrawn on GST Portal. Those who have not activated their Provisional ID, issued by their tax department. will not be able to migrate to GST and will have to take fresh registration now.

GST Login and Provisional GST Registration at GST Portal

For smooth migration to GST, Govt. has assigned the task of data collection of existing taxpayers to the GSTN. Existing Taxpayers, registered with VAT (any State), Central Excise, Service Tax, etc. can enroll/ provisionally register with the GST Portal using the Provisional ID and can update their business profile/ related details. The Provisional ID is actually Provisional GSTIN (GST Identification Number) captured on the GST portal.

For Provisional GST Registration/ Enrollment, the taxpayer has to make GST login at official GST Portal. To proceed, the taxpayer has to enter the Provisional ID (Provisional GSTIN) and Password supplied by the Tax Officer, followed with uploading of requisite documents for completion of the migration process. Step-wise GST migration process is explained below:

i) Login to GST Portal (Existing users) | Login to GST Portal (New users)

ii) Enter the Username (Provisional ID)/ Password provided by State VAT / Central Excise / Service Tax Authority;

iii) Enter Mobile Number/ Email Address of Authorized Signatory/ Owner, where all future correspondence can be sent by GST Portal;

iv) Verify with the OTP sent on Mobile Number and Email Address; and

v) Enter requisite information and upload scanned documents as specified in provisional registration form.

Provisional GST Registration/ Enrollment vs. Permanent GST Registration

It may be noted that taxpayer’s enrollment/ provisional registration at GST Portal should not be construed as completion of GST Migration. This exercise is for updation and validation of data of existing taxpayers registered with various tax authorities for use at GST Network (GSTN), post GST implementation. Subsequently the exercise will be converted from Provisional GST Registration to Permanent GST Registration after receipt of certain information/ documents, as may be prescribed under the GST Laws, however GSTIN shall remain the same.

Tutorials for GST Migration at GST Portal

Users can o refer the following tutorials for accessing and utilising services of the GST portal including for enrollment of users (i.e. FAQs, User Manuals, System Requirements, Video Tutorial, Tracking Enrollment Status, etc.):

Process of GST Enrollment: Tutorial by GST Portal

All India GST Helpline

For any query/ clarification/ support/ help/ guidance, relating to GST enrollment, etc. the users may please contact the GST Portal’s official helplines, as under:

GST Help Desk Number: 0124-4688999

GST Email Support: helpdesk@gst.gov.in

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