How to register under GST?–Procedure of registration under GST in India – GST Registration opens for existing Taxpayers.

Registration under GST is start for existing Taxpayers.

All the taxpayers who are currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act are required to get registered themselves under GST within specified timeframe.

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)

Enrolment under Central and State GST

Enrolment under GST is common for both Central and State GST . There will be a common registration, common return and common challan for Central and State GST.

Branches in different states

If you have branches in different states, then separate registration needs to be applied for each state.

Multiple businesses in one state registered and using the same Pan.

In that case taxpayer may register one business entity first, as one PAN allows one GST Registration in a state. For other businesses within the state to be in touch with Jurisdictional Authority.

GST Enrolment dates for different states

States	Start Date	End Date
Puducherry, Sikkim	08/11/2016	30/04/2017
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh	14/11/2016	30/04/2017
Gujarat	15/11/2016	30/04/2017
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram	30/11/2016	30/04/2017
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan	16/12/2016	30/04/2017
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh	01/01/2017	30/04/2017
Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT	01/01/2017	30/04/2017
New registration under Vat/Service Tax/Central Excise after January 2016.	01/02/2017	30/04/2017

Process of registration under GST

Step 1 – Firstly get the provisional Id and password from the concerned State vat authorities.

Step 2 – Then create login account on GST website (https://services.gst.gov.in/services/newlogin)  by using provisional Id and password to initiate the registration process. A person has to submit the email, mobile number and PAN on the GSTN Portal. The Pan shall be verified automatically online. The mobile number and email shall be verified through a One time password validation system. These details are to be filled in form Part 1 of GST REG-01.

Step 3 – Once basic details are verified, one has to fulfil the registration form and complete all the related formalities like uploading documents. Documents required at the time of GST registration are as follows:-

Ø Proof of constitution of business (Partnership deed, COI etc)(document should be in PDF or JPEG in maximum file size of 1MB)

Ø Photograph of promotors/partners/Karta of HUF (JPEG format in maximum file size of 100KB).

Ø Proof of appointment of authorised signatory (PDF and JPEG format in maximum size of 1 MB).

Ø Photograph of authorised signatory (JPEG format in maximum file size of 100 KB).

Ø Opening page of Bank Passbook/Statement containing Bank Account Number, Address of Branch, Address of Account holder and few transaction details. (PDF and JPEG Format in maximum file size of 1MB).

Step 4 – After the submission of form with all information and documents, an acknowledgment number will be generated. Save that number for future correspondences.

Step 5 – Verification by GST officer: After submission of application, it shall be forwarded to the proper officer who will then examine the application and the documents attached. If everything found in order, then GST registration will be granted within 3 working days.

After getting the deficiencies, applicant will have to respond within 7 working days through form GST REG-04.

Step 6 – No action within 3 working days: if the officer does not respond, then the application for grant of registration shall be deemed to have been approved.

Step 7 – Registration Certificate: When the application is approved by the officer, then a certificate of registration in FORM GST REG-06 shall be issued through a common portal. The applicant can easily download the registration certificate from the common portal using their loin id and password.