GST Enrollment/ Provisional Registration Process Window Re-opened at GST Portal (www.gst.gov.in) on 25 June 2017; Last Date is 22 Sept. 2017 as per Revised Schedule
The GST enrollment/ provisional registration process window at GST Portal has re-opened from 25 June 2017 for taxpayers those who could not enroll so far. As per revised schedule, now the Provisional IDs issued to them need to be converted to GSTIN by submitting necessary documents within 3 months (i.e. latest by 22 Sept. 2017). Such taxpayers need not panic as they have been allowed another opportunity. Also, the taxpayers who had enrolled earlier but could not digitally sign the enrollment form also can now 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, need 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.
New GST Registration (Fresh Cases)
GST Portal has started New GST Registrations (i.e. allotting GSTIN) from 25 June 2017 in respect of fresh cases which are seeking registration for the first time or where the existing taxpayers (registered with Excise/ Service Tax) who have not migrated to GST for any reason till 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:
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/ FAQs||CBEC Advisory/ Comments|
|Provisional Id (PID) is awaited||Assessee needs to send a request to firstname.lastname@example.org 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 cancelled||Assessee needs to send a request to email@example.com 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 states||PID 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 Signature||Even 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 Id||Assessee needs to write to firstname.lastname@example.org 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 email@example.com 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 firstname.lastname@example.org|
CBEC’s Top 100 FAQs/ Clarifications on Issues relating to GST Migration, Registration, Returns, etc. answered at Twitter
Besides, CBEC is resolving the issues raised by taxpayers on a day to day basis @askGST_GoI (the twitter handle) and has come up with a compilation of top 100 FAQs/ Clarifications in respect of matters like Registration, Returns, Input Tax Credit (ITC), Invoice, Composition, Transitional Provisions, etc.
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:
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.
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.
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.):
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: email@example.com