Introduction
Goods and Services tax
(GST), which is often known as a historic reform, is now around the corner.
After president Pranab Mukherjee gave his assent on September 8, 2016, the
Government is firing on all cylinders to implement GST by April 1, 2017. However, the implementation will be little
early for the existing tax payers.
Who all are
liable to enroll?
Existing taxpayers are
liable to enroll under GST system portal. An existing taxpayer is an entity
registered with any of the authorities;
Central Excise
Service Tax
State sales tax/VAT
(except exclusive liquor dealers)
Entry tax
Luxury Tax
Entertainment tax
Further enrollment
here means validating the data of existing taxpayers and filing up the
remaining key fields.
Which is the
final date of enrollment?
The
dates have also been announced. The table is as follows:
|
STATES
|
START DATE
|
END DATE
|
|
Pondicherry,
Sikkim
|
08/11/2016
|
23/11/2016
|
|
Gujrat, Maharashtra, Goa,
Daman and Diu, Dadra Nagar Haveli, Chhattisgarh
|
14/11/2016
|
29/11/2016
|
|
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
|
|
Service
Tax Registrants
|
01/01/2017
|
31/01/2017
|
|
Delta
All Registrants (All Groups)
|
01/02/2017
|
20/03/2017
|
Procedure for enrollment under GST System Portal
#Point
1 – Paperless procedure: The
whole system of enrollment will be paperless; hence, no hard copies shall be
entertained by the department. Further, all the aforesaid registered taxpayers
will need to visit the GST system portal.
Further, it is mandatory for every person to register if the
annual turnover is more than Rs 20 lakh, the exemption limit.
#Point
2 – Provisional ID and password: Before visiting the GST system portal,
you must have the provisional ID and password given to you by your concerned
state authorities.
Hence, contact your ward officer to complete the online
pre-registration under GST.
#Point
3 – Documents and information required: To complete the registration procedure,
you must have the following information:
·
Provisional ID as explained in point 2.
·
Password as explained in point 2.
·
Valid email address (it should not be off professional – Use
your own email ID)
·
Valid mobile number
·
Bank account number
·
IFSC code
Further,
also carry the following documents which needs to be uploaded on the website:
·
Proof of constitution of business:
·
In case of partnership deed – partnership deed (PDF or JPEG in
maximum file size of 1 MB).
·
In case of others: registration certification of the business
entity (PDF and JPEG format in maximum file size of 1 MB).
·
Photograph of promoters/partners/Karta of HUF (JPEG format in
maximum file size of 100 KB).
·
Proof of appointment of authorised signatory (PDF and JPEG
format in maximum size of 1 MB).
·
Photograph of authorised signatory (JPEG format in maximum file
size of 100 KB).
·
Opening page of passbook/statement containing the following
information:
·
Bank account number
·
Address of branch
·
Address of account holder
·
Few transaction details
(PDF and JPEG format in maximum file size of 1 MB).
#Point
4 – Fill information and submit: After you submit the form with all the
information and documents, an acknowledgement number will be generated. Save
that number for future correspondences.
More info : - https://www.gst.gov.in/
