Goods and Service Tax Registration GST

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What is Goods and Service Tax(GST)

"GST is known as the Goods and Services Tax. It is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service Tax Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017.

Why GST?

"The main objective of incorporating the GST was to eliminate tax on tax, or double taxation, which cascades from the manufacturing level to the consumption level. It has also reduced the burden of compliance for the tax payers and eased tax administration of the government. "

Advantages of GST.

1. Uniform procedures for registration, filing of returns, payment of taxes, and tax refunds.
2. Elimination of cascading of taxes thanks to the seamless flow of tax credit from the supplier or manufacturer to the retailer or user. (Repeated)
3. Small scale suppliers can make the most of the composition scheme to make their goods less expensive.
4. Higher efficiency with regards to the neutralisation of taxes so that exports are globally competitive."

What are the components of GST?

CGST: Taxes collected by the Central Government on an intra-state sales i.e. within a particular state (Eg: transaction happening within Delhi).
SGST: Collected by the State Government on an intra-state sales i.e. within a state (Eg: transaction happening within Delhi).
IGST: Collected by the Central Government for inter-state sale i.e. in between 2 states (Eg: Delhi to Tamil Nadu).

Documents Required For Goods and Service Tax Registration GST

Proprietor

  • PAN (Permanent Account Number) of all proposed directors (Self attested)
  • Identity Proof (Voter Id, Passport, Driving License) of all proposed Directors. (Self attested)
  • Latest passport size Photographs of all directors.
  • Address proof with Present address Mobile bill OR Telephone bill OR Electricity bill OR Bank Statement not older than 1 Month (Self attested)

One Person Company

  • PAN (Permanent Account Number) of all proposed Share Holders (self attested)
  • Identity Proof (Voter Id, Passport, Driving License) of all proposed ShareHolders (Self attested)
  • Latest passport size Photographs of all Share Holders.
  • Address proof with Present address Mobile bill OR Telephone bill OR Electricity bill OR Bank Statement not older than 1 month (Self attested)

Private Limited

  • Electricity Bill along with Rent Agreement OR Ownership proof and NOC

Public Limited

  • INC 14
  • INC 15
  • Projected Income and Expenditure Account
  • Grounds for making application

Partnership Firm

LLP

NGO

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What are the benefits of GST Registration?

Simpler Taxation process

With GST registration, you will be able to spend less time on tax compliances. GST brings the various tax compliances under excise, service tax, CST, VAT etc. under one umbrella, making the tax paying process much simpler and less time-consuming.

No more cascading taxes

GST has divided all kinds of indirect taxes under two major categories; central taxes and state taxes. Because of this system, the hassle of “tax on tax” has been eliminated.

Uniformity in Taxation.

GST brings uniformity in the taxation process and allows centralised registration. This gives a chance to small businesses to file their tax return every quarter via an easy online mechanism. This reduces the multiplicity of taxes as they do not have the resources to hire experts.

Reduction in transportation costs and logistics.

With the incidence of GST, there will be a reduction in border checks which will reduce transportation time considerably. The interstate movement of goods is now easier, reducing transportation and logistics costs.

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Frequently asked questions

What user ID can I choose after first login?

You may choose any user ID of your choice, provided it is available in the database while you are registering.

What does the word ‘enrolment’ under GST system portal mean?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.

Do I need to enroll for GST?

All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data is available in GST Database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

Why do I need to enroll myself as a user on the GST System Portal?

GST System portal has been created for this purpose as no paper based enrolment will be allowed. You need to enroll as a user on the *GST system portal,* so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.

When do I need to enroll with the GST Systems Portal?

The taxpayers registered under any Acts as specified under Q1 are required to enroll at GST System Portal. State VAT and Central Excise can start enrolling from November, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

Is there any concept of deemed enrolment on GST System Portal?

No. There is no deemed enrolment on GST system portal. All the taxpayers registered under any of the Acts as specified in Q1, are expected to visit the GST System Portal and enroll themselves.

Is there any fee/charge levied for the enrolment on GST System Portal?

No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

Is the enrolment process different for taxpayers registered under Centre /State/UT tax Acts as specified in Q1?

No. The enrolment process is common for all taxpayers registered under Centre/State/UT tax Acts as specified in Q1

Are taxpayers required to enroll separately with Central and State authorities under GST?

No, any person who wants to seek enrolment under the GST Act has to apply on the GST System Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State

What information should be readily available with me before I begin to enroll with GST?

Before enrolling with GST System Portal, you must ensure to have the following information/ documents avail able with you:- I. Provisional ID received from State/Central Authorities; II. Password received from the State/Central Authorities; III. Valid Email Address; IV. Valid Mobile Number; V. Bank Account Number VI. Bank IFSC

Which username do I need to provide during first time login. Can I use the same username and password which I used to login as State registrant?

For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal.

What is advantage of taking registration in GST?

Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: Legally recognized as supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business. Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients. Getting eligible to avail various other benefits and privileges rendered under the GST laws

I have not received my username and password to apply for enrolment with GST. What do I do now?

In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.

Can I give email address and mobile number of my Tax Professional during enrolment with GST?

No, you should not give the email address and mobile number of Tax Professional or anyone else. You MUST provide the email address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and email address only.

Who can be the Primary Authorized Signatory?

A Primary authorized signatory is the person who is *primarily responsible to perform action on the GST System Portal on behalf of taxpayer.* All communication from the GST System Portal relating to taxpayer will be sent to him. For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded. In case of multiple authorized signatory for single business entity, one authorized signatory should be designat

How long the OTP is valid?

The OTP sent to your email address and mobile number is valid for <15> minutes. It expires after 15 minutes

I have not received the OTP on my mobile? What do I do now?

Your OTP would be sent on your registered mobile number and e mail address on GST System Portal. If you have not received the OTP within 15 minutes, you may choose to receive it again by clicking the RESEND OTP button.

Which details are prefilled in the enrolment application for enrolling with GST?

Following details are auto-populated in the enrolment application based on your existing data: • PAN of the Business • Legal Name of Business • State • Reason of liability to obtain registration • Email Addressed and Mobile number of primary Authorized Signatory entered during enrolling with GST System Portal.

Can I make changes in in my Legal Name, State Name and PAN in the enrolment application?

You cannot make changes to Legal Name, State name and PAN as appearing in the enrolment application. These details have been migrated from existing tax systems of State or Center, as the case may be.

How to find out my State Jurisdiction?

Refer your VAT Registration Certificate to find your State Jurisdiction. It is the same jurisdiction as given in your existing VAT Registration Certificate.

How to find out my Ward / Circle / Sector No?

Refer to your VAT Registration Certificate to find your Ward / Circle / Sector No. It is the same ward /Circle/ Sector where you are registered.

How to find out my Center Jurisdiction?

If you are registered with Central Excise, refer the Registration Certificate to find your Centre Jurisdiction. If you are only a VAT registered dealer, you need to find your central jurisdiction based on the address of your Principal place of Business. You may visit CBEC website www.cbec.gov.in for details (refer URL – http://www.cbec.gov.in/resources//htdocs-cbec/deptt_offcr/cadre- restruct/cadre-restructg-notifications.pdf).

What is Principal Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

What is Additional Place of Business?

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

What is HSN and SAC code?

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in classification of goods. Service Accounting Codes (SAC) are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

Which bank account should I provide while enrolling with GST System Portal?

The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal.

I have more than one bank account. Can I add all of them while enrolling with GST System Portal?

You can add maximum of 10 Bank accounts while enrolling with GST System Portal.

What is ARN?

ARN is the Application Reference Number generated after the submission of the enrolment application with E-Sign or Digital Signature (DSC). It is a unique number assigned to each transaction completed at the GST System Portal. Note the ARN can be used for future correspondence with GSTN.

I am an existing taxpayer registered under Central Excise/ Service Tax and State VAT legislations. I have successfully submitted the details sought by GSTN as per application prescribed under model GST Law. What will happen next?

Application Reference Number (ARN) will be generated after the successful submission of the enrolment application at the GST System Portal. You can use this ARN to track the status of your application.

application for enrolment get rejected?

Yes, the application for enrollment with GST System Portal can be rejected in case you have furnished/uploaded wrong or fake or incorrect document with your DSC or E- Sign. However, the applicant will be provided reasonable opportunity of being heard where applicant taxpayer can present his/her viewpoints.

Can I make amendments after I submit the enrolment application?

You can make amendments to the enrolment application from appointed date onwards.

Can I change mobile no. and email id as given at the time of enrolment?

You can change mobile no. and email id as given at the time of enrolment application after appointed date onwards through amendment process.

When will I get Provisional Registration Certificate?

It will be available on your dashboard on the appointed date if you have filled enrolment application successfully.

When will I get Final Registration Certificate?

The final Registration Certificate will be provided to you after verification of documents (within 6 months) by proper officer(s) center/state of concerned jurisdiction (s) after appointed date.

I have multiple businesses in one state under the same PAN. Do I need to enroll each business separately with GST?

As one PAN allows one GST Registration in a state, you may register one business entity first. For the remaining business verticals within the State please get in touch with your jurisdictional authority.

What is ISD Registration?

ISD stands for Input Service Distributor. An Input Service Distributor means the person who distributes credit, in respect of the tax invoices of the services received at the head office, to its branches where the services have been supplied actually. Tax invoice here means, the invoice issued under section 23 of the Model Goods and Services Act, if you are an existing ISD Taxpayer, you need to apply afresh in the GST System Portal for the State where you desire to seek registration. For that you need to inform your Central jurisdictional authority.

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