Overview of Enrolment

  1. Who is an existing taxpayer?

An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act.

Existing taxpayers include 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)
  1. What does the word ‘enrolment’ under the GST Common Portal mean?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.

  1. Do I need to enrol for GST?

All existing taxpayers registered under any of the Acts as specified in Question 1 will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment 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.

  1. Why do I need to enrol myself as a taxpayer on the GST Common Portal?

The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.

The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.

  1. Is there a concept of deemed enrolment under GST?

No. There is no deemed enrolment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enrol themselves at the GST Common Portal.

  1. Is there a fee or charge levied for the enrolment under GST?

No. There is no fee or charge levied for the enrolment of a taxpayer under GST.

  1. When do I need to enrol with the GST Common Portal? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory tax Acts? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Question 1?

The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

No. The enrolment process is common for all taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Question 1.

  1. Are existing taxpayers required to enrol separately with Central and State authorities under GST?

No, any existing taxpayer who wants to seek enrolment under the GST Act needs to apply at the GST Common 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 GST.

  1. What is the format of Provisional ID?

15073443_1818998075010071_7481345725817868449_n

  1. Which information and documents are required to enrol with GST?

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

 

In case you are unable to upload any document, check the Internet connectivity, file size and format of the document you are trying to upload.

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