After GST implementation in India on 1st July 2017, all the current taxpayers belonging to Central Excise, Service Tax, Sales Tax of State etc, will have to register themselves to the GST portal operated by the GSTN for migrating themselves to GST tax system. GST is one unified taxation system that has been introduced to abolish the previous Central and State government tax systems. So it is mandatory to enroll yourself to the GST system in the common GST portal.
The scheme is open for existing VAT, Service Tax and Central Excise taxpayers and the enrolment will come in a staggered manner.
Here is a step by step process on how to register yourself in the GST portal.
Step 1: Getting provisional ID and password from State VAT department
The state VAT service will communicate to the respective taxpayer for the provisional ID and password. So, taxpayers who already registered with the excise tax, but don’t have registration ID of the VAT, needs to sign in and to get their provisional ID and password. The taxpayers who already have the VAT registered can get their provisional ID and the password from State VAT website.
Step 2: go to the official GST website and create User ID and password
Taxpayers need to go to GST common portal website and create a unique user ID and password by using the previous provisional user ID and password that was sent by the state government.
Step 3: Login
After creation of unique user ID and password, log in to the GST common portal.
Step 4: Enrolment Application filling
After logging in, fill the enrolment application form, giving all the necessary details.
Step 5: Details Verifying
After that, you need to verify all the details that have been uploaded in the enrolment form and taken automatically from the State VAT system.
Step 6: Giving digital signature or E-Sign
You need to sign the enrolment form digitally. You can do it by affixing the digital signature certificate(DSC) or the E-sign. If you’re using the E-sign, you must use the Aadhar number. Some mandatory requirement for digital signature,
• Company
• Limited liability partnership(LLP)
Step 7: attach the necessary documents and submit the application
You need to submit the enrolment application along with the following details. These are,
a) Constitutional proof business
b) Photograph of partners
c) Proof of Authorizedsignature
d) Photograph of authorization
e) First page of bank passbook
Step 8: Verification
After you give all the details, the GST system will verify every detail.
Step 9: Application Reference Number Issue
If your input details are satisfactory, then GST system will provide you with ARN number. Also, the status of the provisional ID shall be converted to Migrated till the date of levying of GST act.
Step 10: Registration certificate issue
After the GST has been implemented to your tax structure, the primary ID status will change to ‘Active’ status and Provisional Registered Certificate will be issued to you. From there you can utilize the full potential of GST available from the common portal, for example, filling GST returns, GST payment, GST tax rates checking etc.