GST Registration to re-open on 25 June 2017 at GST Portal (www.gst.gov.in)

GST Enrollment/ Registration to re-open again on 25 June 2017 and will remain open from 1 July 2017 to 30 Sept. 2017 at GST Portal (www.gst.gov.in)

The enrollment window was opened during 1 June 2017 to 15 June 2017 (for 15 days) for taxpayers those who could not enroll with GST Portal upto 30 April, 2017. Taxpayers those who failed to enroll/ register at the GST Portal within the extended deadlines upto 15 June 2017, need not panic. Such taxpayers have been allowed another opportunity.

Revised Schedule/ Last Date for GST Enrollment/ Registration (State-wise) at GST Portal

As per CBEC, the GST Enrollment/ Registration process will re-open at GST Portal (www.gst.gov.in) from 25 June 2017 and will remain open till 30 Sept. 2017 (i.e. beyond 1 July 2107), to give another opportunity to remaining taxpayers, who could not migrate to GST so far. Also, the taxpayers who had enrolled but could not digitally sign the enrollment form also can now complete the process of enrollment.

Further, CBEC has announced that ACES will re-issue Provisional IDs/ Passwords, latest by 25 June 2017, in the cases where the same were cancelled due to not being used/ activated by the concerned taxpayers (registered with Central Excise and Service Tax).

If you have received Acknowledgement Reference Number (ARN), you can download the Provisional Registration Certificate from “Download Certificates” at GST website from 27th June 2017. 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 after 27th June 2017. 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 from 27th June 2017 onwards and correct the errors. All other corrections also can be carried out from 27 June onwards.

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.

New GST Registrations

GST Portal is opening up window for New Registrations from 25 June 2017 in respect of cases which are seeking registration for the first time:

New GST Registrations at Common GST Portal from 25 June 2017 onwards

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/ 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 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.

CBEC Advisory for Taxpayers reg. GST Migration FAQs

Recently, the CBEC has, in view of re-opening of GST Common Portal on 25 June 2017, issued an advisory containing FAQs on certain common issues being faced by Taxpayers during the migration process:

Migration Issue/ FAQsCBEC Advisory/ Comments
Provisional Id (PID) is awaitedAssessee needs to send a request to cbecmitra.helpdesk@icegate.gov.in and mention CE/ST registration number, PAN number, legal name as on PAN, trade name of assessee, state. DG Systems will compile the list and send to GSTN for issuance of PID. The Provisional IDs would be distributed among assesses only after being provided by GSTN to DG Systems, CBEC.
RC cancelledAssessee needs to send a request to cbecmitra.helpdesk@icegate.gov.in to reactivate the cancelled Provisional ID and mention the old Provisional ID issued earlier.
Centralised registrations: Provisional ID has not been issued for all the statesPID will be issued to all addresses mentioned in Registration Certificate of ST. If all the premises are not mentioned in the ST2/RC, then RC needs to be amended to include all these premises. Assessee need to apply for fresh GST registration on www.gst.gov.in after appointed date for those states which addresses are not added in RC. Same goes for new premises that would be set up anywhere else.
Unable to submit enrollment form with Digital SignatureEven if the Assessee is unable to submit the form, they may only complete the form and save it on www.gst.gov.in. ARN number of saved forms will be emailed to them after 15th June 2017 subject to validation of information supplied on GST common portal.
Provisional Id issued against wrong state / Assessee amended the state after the issuance of provisional IdAssessee needs to write to cbecmitra.helpdesk@icegate.gov.in mentioning the state for which PID is required and mention CE/ST registration number, provisional ID, PAN number, legal name as on PAN, trade name of assessee, state. DG Systems will compile the list and send to GSTN for issuing new ID. The ID issued for the old state would be CANCELLED.
Provisional Id issued against a different registration number (e.g. PID issued against AAAAA1234MST001 which is not in use instead of AAAAA1234MST002 which is used by assessee)Assessee needs to check his jurisdiction for the registration number against which the PID is issued on www.easiestcbec.gov.in (assesssee code based search). Then apply to the concerned Range Superintendent to reset the password for the registration. Then access the old registration number and obtain the PID and password.

Alternately, the Assessee may obtain the PID and Password from the concerned jurisdictional officer as same has also been shared with them through the Zonal Chief Commissioner Office.

The Assessee then has to mention all his registered premises as additional premises in the enrollment form.

Provisional Id activated by assessee but not completed migration by filling up enrollment form.Assessee needs to complete the enrollment by completely filling up enrollment form and save it on www.gst.gov.in. ARN number of saved forms will be emailed to them after 15th June 2017 subject to validation of information supplied on GST common portal.
‘No record found’ when searched by RC/ ST2 number on www.gst.gov.in under link “check registration status”Search using PAN instead of registration number. Still, if the result is not found, please write to cbecmitra.helpdesk@icegate.gov.in with all details such as registration number, PAN number, legal name as on PAN, business name, state for generation of PID.
Provisional Id is already mapped against a different user.Complaints need to be registered with GSTN help desk on 0124-4688999 or helpdesk@gst.gov.in

Steps by Step Guide/ User Guide/ FAQs on GST Migration or Enrollment Process at GST Portal

Existing taxpayers registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax, those who have received SMS/ E-Mail with Provisional ID and Password can enroll with the GST Common Portal using Provisional ID and Password. For their assistance following guidelines have been issued by GSTN/ CBEC:

Steps for Existing taxpayers to enrol with GST Portal using Provisional ID and Password

CBEC’s User Guide for Excise/ Service Tax Migration to GST

CBEC’s FAQs on GST Migration Process

GST Registration vs. GST Enrollment

It may be noted that User enrollment at GST Portal should not be construed as completion of GST Registration in itself. This exercise is for updation and validation of data of existing taxpayers registered with various tax authorities for use at GST Network (GSTN) post implementation of GST. Subsequently the exercise will be converted from GST Enrollment to GST Registration after receipt of certain information/ documents, as may be prescribed under the GST Laws.

Mobile Application (Android App) – ‘GST Enrollment’

Now taxpayers can check status of their application for GST enrollment/ registration, even using Mobile Application (Android App). The GST Network (GSTN) has launched an Android App (Mobile Application) named as GST Enrollment. The Taxpayers may complete GST enrollment process and provide Provisional ID and Password token while submitting the application. Please refer the FAQs and Manual for details relating to use of Mobile App for the purpose.

Tutorials for using GST Portal

Users can also refer the following tutorials for accessing and utilising services of the GST portal including for enrollment of users:

a) FAQs b) User Manual c) System Requirements d) Video Tutorial

Check GST Enrollment/ Registration Status

Now GST portal is equipped with sharing information on status of GST Enrollment/ Registration of Taxpayers those who have submitted requisite information in due course, as under

Check Registration Status at GST Portal

Free NSDL’s e-Sign during Enrollment at GST Portal

CBEC has advised on 31 Mar. 2017 that all Central Excise and Service Tax taxpayers migrating to GST can use NDSL’s eSign services, apart from CDAC eSign, which will become functional from 4 Apr. 2017 for submission of Form 20 on GST portal after activation of provisional ID. It may be noted that NSDL’s eSign is free to use during enrollment till 30 April 2017.

ICAI Presentations on GST Migration

Indirect Tax Committee of the ICAI has come out with certain presentations on GST migration/ enrollment process, to facilitate the taxpayers,  as under:

PPT on GST Migration

Step by Step Guide for GST Enrollment (existing Assessees- Excise & Service Tax)

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

18 Comments

  1. Atul Dec 27, 2016
    • mukesh verma Mar 28, 2017
  2. Irfan Khan Dec 30, 2016
  3. B.MD. SHABBIR Dec 31, 2016
  4. Jitendra Kumar Patel Jan 1, 2017
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  5. K S PRASAD Jan 7, 2017
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  7. Rajendra Mar 5, 2017
    • mukesh verma Mar 28, 2017
  8. Sonam Jun 13, 2017
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  10. SANDEEP A. Jun 14, 2017
  11. ANIL KESAV K. VALAYIL Jun 16, 2017
  12. Harnand Tyagi Jun 17, 2017

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