GST Registration
All existing taxpayers registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act will be transitioned to GST. The enrollment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrollment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.
The GST Common Portal has been made available to enable taxpayers enrol, filing return and making tax payment with GST online portal.
Who will require GST Registration
Existing taxpayers already registered under :-
- Central Excise
- Service Tax
- State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
- Entry Tax
- Luxury Tax
- Entertainment Tax (except levied by the local bodies
State wise due dates of GST Registration
The schedule of the goods and service tax enrollment drive for the different states vary. Find below the specified dates for the states. If you have already missed the due date, the window will still be open until 31st of January 2017.
| States | Start Date | End Date |
| Puducherry, Sikkim | 08/11/2016 | 23/11/2016 |
| Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh | 14/11/2016 | 30/11/2016 |
| Gujarat | 15/11/2016 | 30/11/2016 |
| 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 |
| Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT | 01/01/2017 | 31/01/2017 |
| Delta All Registrants (All Groups) | 01/02/2017 | 20/03/2017 |
Details & Documents required for GST Registration
Before enrolling with the GST Common Portal, you must ensure to have the following information:
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Documents
| S.No. | Documents | File Size Format | Maximum Allowable Size |
| 1. | Proof of Constitution of Business
In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB) In case of Others: Registration Certificate of the Business Entity |
PDF or JPEG | 1 MB |
| 2. | Photograph of Promoters/ Partners/ Karta of HUF | JPEG | 100 KB |
| 3. | Proof of Appointment of Authorized Signatory | PDF or JPEG | 1 MB |
| 4. | Photograph of Authorized Signatory | JPEG | 100 KB |
| 5. | Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,
Address of Account holder and few transaction details |
PDF and JPEG | 1 MB |
GST Enrollment process
- State VAT Department will be communicating provisional ID and password to every registered tax payer and you have not received your provisional ID and password, contact your State Vat Department.
- Access the GST common portal gst.gov.in using Provisional Login-Password; to create unique username and new password using provisional ID and password. You need to have a valid e-mail and mobile phone number for successful login.
- Login to the GST common portal http://www.gst.gov.in using unique username and new password.
- Fill Enrollment Application and verify the details from VAT System.
- Sign and Submit the Enrollment Application with necessary attachment electronically.
- If details are satisfactory an Application Reference Number (ARN) will be issued to you in ‘migrated” status. The status of provisional ID will change to “Active” on the approved date and a provisional registration Certificate will be issued.
Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using DSC is optional.
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