What is GSTGST is abbreviated term for Goods and Services tax which is now in picture for implementation for business and service providers. The GST is common form of tax which will be applicable from 1st of April, 2017. The already Tax registered entities need to enroll for the same before time.
Who are liable for GST enrollmentAll the existing Tax payers in the form of Service Tax, Entry tax, Central Excise, State sales tax/VAT (except exclusive liquor dealers), Entertainment tax and Luxury Tax are liable to enroll themselves under newly launched GST system portal.
Please note that although the enrollment is asked in advance, it will be applicable only from 1st April, 2017 and till then the entities need to pay tax in their current forms.
What are the due dates for GST enrollmentThe due dates for enrollment is varying state wise and can be checked below-
- Name of States- Pondicherry, Sikkim
Start Date 08/11/2016
- Name of States- Gujarat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh
- Name of States- Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram
- Name of States- Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan
- Name of States- Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh
For Service Tax Registrants, the start date for enrollment is 01/01/2017 and the last date is 01/01/2017.
Lastly, for all those who could not enroll within the stipulated time can do their enrollment till 20/03/2017.
What are the system requirementsThere are some specified system requirement for GST portal and the user must match the same for seamless enrollment. These are as follows-
- It also requires a valid class 2 or class 3 Digital Signature Certificate (DSC). This portal supports only Crypto Tokens which are installed in Hard Tokens for DSC Registration.
- The installing Web socket installer requires Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8, Windows 32 / 64 bit OS, successfully installed emSigner component and any one of compatible ports should be free (1645, 8080, 1812, 2083 and 2948)
- Lastly the downloading of emSigner requires the steps- Download, Run the setup, Selection of Installation Folder and then install the same. Once the installation is complete, click the "Open" option and you will get a pop up message saying "emSigner service started successfully".
How to generate Provisional Id and PasswordOnce your system is ready with all the basic requirements, you can proceed for the enrollment.
The first step is to generate Provisional Id and Password for GST enrollment. Please find below the steps for the same-
- Open the link "www.mahavat.gov.in" and do login using your current login id and passwords. This is for Maharashtra and candidates belonging to other states may open their respective sales tax payment sites.
- After login, you will get a page giving link for 'e-Services'. Click on that and you will get the list of all e-services available on that site. Please click on "GSTN Provisional Enrollment Id"
- The next page will show your TIN and dealer name. Below that, you will get a link 'Click for Return filing'. Please open that link.
- A flash message will appear, click on that and fill the credentials for provisional ID. It includes filling of Applicant's name, Email Id and mobile no. Below that, consultant's information is asked which is not mandatory. After filling the details an OTP will be sent to your registered mobile number for verification purpose. Please enter the same.
- Now, check the disclaimer box at the bottom and again a pop up message will appear with 2 links- one for acknowledgement and another for GST enrollment. The acknowledgement link will give you the Provisional Id and Password details which you can use for GST enrollment. This can be downloaded and saved for future reference.
Steps for GST EnrollmentNow, you have set your system; have received your provisional Id and password and now all set for the enrollment. Please follow the below mentioned steps for the same-
- Open the link "www.gst.gov.in" and click on 'New User Login'. On next page, check the disclaimer box and click on continue.
- The login page will open. Fill your provisional Id and password here. Enter the characters from image carefully and do login.
- The step will be verification step which will require submission of OTPs sent to your registered mobile and email Ids. Enter the OPTs received and press- continue. If not received then you may click on 'resend OTP'.
- Successful verification will lead you to create your own user Id and password following their instructions.
- Then you will be forwarded to a page showing some security questions. You just need to select the questions and mention your answer in their respective boxes. Press submit once you are done with all the questions.
- Now you are on the Login page again. Here you need to login with your newly created Login Id and Password.
- The successful login will lead you to the enrollment page. This page is having multiple pages linked in it.
- The first page is "Business Details" where you need to mention your name, Company name, type of registration you have currently. You also need to upload the scanned copy of registration certificates and proof of your constitution. After filling the same, press 'Save and Continue'.
- Next page is "Promoter/ Partners". It is asking for all the details like name, address, PAN, phone number, email address, etc. You also need to upload a recent passport size photo on this page. Once done, press 'Save and Continue'.
- Next page is "Authorized Signatory". It is auto populated if you the authorized signatory. If not, then you have to fill all the details for your Authorized Signatory.
- Next page is "Principal Place of Business" where you need to mention the address details for your business. Here you need to mention about nature of possession of premises and its supporting document. On next page, it will ask for "Additional Places of Business" and if you have any other office address, you can fill the details.
- The next page is very important where you need to fill about good and commodities you deal with. You need to mention the HSN code for all the categories. It will allow you to search codes by entering the family code on left hand side and one can enter multiple codes depending upon his nature of business.
- Next is about Bank account details. Here again you need to upload the supporting documents which can be Bank statement or the scanned first page of bank passbook.
- now you are done with the complete form and need to submit the same using DSC or E sign option as per your choice. After submission you will receive a flash message saying 'Thank you for submission'. The ARN number will be generated after complete verification of the information you have submitted which will take around 15 minutes.