Part-A: - General Information
1. Who
is an existing taxpayer?
An existing taxpayer is an entity
currently registered under any of the Acts as specified below:-
a. Central Excise
b. Service Tax
c. State Sales Tax / VAT (except exclusive
liquor dealers if registered under VAT)
d. Entry Tax
e. Luxury Tax
f. Entertainment Tax (except levied by the
local bodies)
2. What
does the word ‘enrolment’ under GST system portal mean?
Enrolment under GST means validating the
data of existing taxpayers and filling up the remaining key fields.
3. Do
I need to enroll for GST?
All existing taxpayers registered under
any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for
GST will ensure smooth transition to GST regime. The data available with
various tax authorities is incomplete and thus fresh enrolment has been
planned. Also, this will ensure latest data is available in GST Database
without any recourse to amendment process, which is the norm to update the data
under tax statutes today.
4. Why
do I need to enroll myself as a user on the GST System Portal?
GST System portal has been created for
this purpose as no paper based enrolment will You need to enroll as a user on
the GST system portal, so that you may be enabled as a registrant for GST
Compliance requirement viz. return filling, tax payment, etc
5. When
do I need to enroll with the GST Systems Portal?
The taxpayers registered under any Acts as
specified under Q1 are required to enroll at GST System Portal. State VAT and
Central Excise can start enrolling from October, 2016 on GST System Portal as
per plan indicated on GST System portal. The taxpayers registered under Service
Tax will be enrolled on a later date for which separate intimation will be
sent.
6. Is
there any concept of deemed enrolment on GST System Portal?
No. There is no deemed enrolment on GST
system portal. All the taxpayers registered under any of the Acts as specified
in Q1, are expected to visit the GST System Portal and enroll themselves.
7. Is
there any fee/charge levied for the enrolment on GST System Portal?
No. There is no fee/charge levied for the
enrolment of a taxpayer with GST System Portal.
8. Is
the enrolment process different for taxpayers registered under
Centre /State/UT tax Acts as specified in Q1?
No. The enrolment process is common for
all taxpayers registered under Centre /State/UT tax Acts as specified in
Q1.
9. Are
taxpayers required to enroll separately with Central and State authorities
under GST?
No, any person who wants to seek enrolment
under the GST Act has to apply on the GST System 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.
10. What
is the format of Provisional ID?
11. What
information should be readily available with me before I begin to enroll with
GST?
Before enrolling with GST System Portal,
you must ensure to have the following information/ documents available with
you:-
I. Provisional ID received from
State/Central Authorities;
II. Password received from the
State/Central Authorities;
III. Valid Email Address;
IV. Valid Mobile Number;
V. Bank Account Number
VI. Bank IFSC
Documents
a. Proof of Constitution of Business :
i. In case of Partnership firm:
Partnership Deed of Partnership Firm (PDF and
JPEG format in maximum size of 1 MB)
ii. In case of Others: Registration
Certificate of the Business Entity
(PDF and JPEG format in maximum size of 1
MB)
b. Photograph of Promoters/ Partners/Karta
of HUF (JPEG format in maximum size
of 100 KB)
c. Proof of Appointment of Authorized
Signatory (PDF and JPEG format in
maximum size of 1 MB)
d. Photograph of Authorized Signatory
(JPEG format in maximum size of 100 KB)
e. 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 format
in maximum size of 1 MB)
Part-B: - System Specific Information
12. Which
username do I need to provide during first time login. Can I use the same username
and password which I used to login as State registrant?
For the first time login, you need to
provide username and password that you received from the State VAT/Centre Tax
Department. For subsequent login, you need to enter username and password as
created by you while enrolling with GST System Portal.
13. What
user ID can I choose after first login?
You may choose any user ID of your choice,
provided it is available in the database while you are registering.
14. I
have not received my username and password to apply for enrolment with GST.
What do I do now?
In case you have not received your user
name and password, you can contact your jurisdictional State/Centre
authorities.
15. Can
I give email address and mobile number of my Tax Professional
during enrolment with GST?
No, you should not give the email address
and mobile number of Tax Professional or anyone else. You MUST provide the
email address and mobile number of the primary Authorized Signatory appointed
by you or yourself. All future correspondence/communication from the GST System
Portal will be sent on the registered mobile Number and email address only.
Tax professionals will be given separate
user ID and password from GST system and they will provide their own email Id
and mobile number for that purpose.
16. Who
can be the Primary Authorized Signatory?
A Primary authorized signatory is the
person who is primarily responsible to perform action on the GST System Portal
on behalf of taxpayer. All communication from the GST System Portal relating to
taxpayer will be sent to him. For example:- in case of proprietor, the
proprietor himself or any person authorized by him, in case of partnership any
of the partner authorized or any person authorized, in case of Company/LLP,
Society, Trust, the person who is authorized by Board or Governing Body etc.
can act as Primary authorized signatory. Copy of authorization needs to be
uploaded.
In case of multiple authorized signatory
for single business entity, one authorized signatory should be designated as
primary authorized signatory and email and mobile number of that person shall
be provided at the enrolment.
In case of single authorized signatory for
a business entity, he shall be assumed as primary authorized signatory for that
business entity.
17. How
long the OTP is valid?
The OTP sent to your email address and
mobile number is valid for <15> minutes. It expires after 15 minutes.
18. I
have not received the OTP on my mobile? What do I do now?
Your OTP would be sent on your registered
mobile number and e mail address on GST System Portal. If you have not received
the OTP within 15 minutes, you may choose to receive it again by clicking the
RESEND OTP button.
19. What
if I don’t receive the OTP even after clicking the RESEND OTP button?
If you do not receive the
OTP via SMS on your mobile number even after clicking the RESEND OTP button,
please verify if the mobile number provided by you is correct. If you do not
receive the OTP on your email address even after clicking the RESEND OTP
button, please verify that your email address entered is correct and the
Internet and mobile network are available.
20. Why
I have received two One Time Passwords (OTPs) for email and mobile?
Separate OTPs are sent to on email address
and mobile number to validate them. Thus two separate OTPs are sent. All future
correspondence from the GST System Portal will be sent on the registered
email address and mobile number only.
Therefore, there is need to validate both mobile number and email address.
21. I
have received OTP in my mobile. I have entered the same OTP in the OTP
verification page for Email OTP and Mobile OTP. Are these OTPs different?
You must have received two different One
Time Passwords (OTPs) on your email address and mobile number. Enter the OTP
received on your email address and mobile number in the Email OTP and Mobile
OTP fields respectively. If you have entered same OTP in both of your email and
mobile OTP fields, your validation would be failed with error message.
22. Which
details are prefilled in the enrolment application for enrolling with GST?
Following details are auto-populated in
the enrolment application based on your existing data:
· PAN of the
Business
· Legal Name
of Business
· State
· Reason of
liability to obtain registration
· Email
Address and Mobile number of primary Authorized Signatory entered during
enrolling with GST System Portal.
23. What
does the red asterisk (*) appearing besides the fields in the enrolment
application indicate?
Red asterisk (*) indicates mandatory
field. Any field marked with the red asterisk need to be filled in necessarily
to proceed ahead with the enrolment application.
24. Can
I make changes in in my Legal Name, State Name and PAN in the enrolment
application?
You cannot make changes to Legal Name,
State name and PAN as appearing in the enrolment application. These details
have been migrated from existing tax systems of State or Center, as the case
may be.
25. How
to find out my State Jurisdiction?
Refer your VAT Registration Certificate to
find your State Jurisdiction. It is the same jurisdiction as given in your
existing VAT Registration Certificate.
26. How
to find out my Ward / Circle / Sector No?
Refer to your VAT Registration Certificate
to find your Ward / Circle / Sector No. It is the same ward /Circle/ Sector
where you are registered.
27. How
to find out my Center Jurisdiction?
If you are registered with Central Excise,
refer the Registration Certificate to find your Centre Jurisdiction. If you are
only a VAT registered dealer, you need to find your central jurisdiction based
on the address of your Principal place of
Business. You may visit CBEC website www.cbec.gov.in for details
(refer URL -
http://www.cbec.gov.in/resources//htdocs-cbec/deptt_offcr/cadrerestruct/
cadre-restructg-notifications.pdf).
28. I
am not able to upload any document. Why?
You first need to check your internet
connectivity. You should also ensure that the format of document must be either
PDF or JPEG with maximum size of 1 MB. In case of photographs, the format
should be in JPEG and maximum size allowed is 100 KB.
29. I
filled all the details in the Business Details page while filling the form.
But now all the fields are appearing blank. Why?
You need to save every page after filling
all the details. Click the Save & Continue button at the bottom of the page
to save the entered details and then proceed further to enter details in the
other tabs.
30. What
is DIN?
DIN stands for Director Identification
Number given to Directors of a Company by Ministry of Corporate Affairs. To
know your DIN, refer your DIN allotment letterissued by Ministry of Corporate
Affairs or visit the MCA portal - www.mca.gov.in.
31. I
don’t have my Aadhaar Number. Is it mandatory to provide the Aadhaar Number?
For filing of enrolment application
Aadhaar is not mandatory. However, at the time of submission of your enrolment
application at GST System Portal, you would be required to use DSC or Aadhaar
based E-Signing.
32. What
is Principal Place of Business?
Principal Place of Business is the primary
location within the State where a taxpayer's business is performed. The
principal place of business is generally where the business's books of accounts
and records are kept and is often where the head of the firm or at least top
management is located.
33. What
is Additional Place of Business?
Additional Place of business is the place
of business where taxpayer carries out business related activities within the
State, in addition to the Principal Place of Business.
34. What
is HSN and SAC code?
HSN stands for Harmonized System of
Nomenclature which is internationally accepted product coding system to
maintain uniformity in classification of goods. Service Accounting Codes (SAC)
are adopted by the Central Board of Excise and Customs (CBEC) for
identification of the services.
35. Which
bank account should I provide while enrolling with GST System Portal?
The Bank accounts used for the purpose of
carrying out business transactions must be provided while enrolling with GST
System Portal.
36. I
have more than one bank account. Can I add all of them while enrolling
with GST System Portal?
You can add maximum of 10 Bank accounts
while enrolling with GST System Portal.
37. Is
DSC mandatory for enrolment
DSC is mandatory for enrolment by
Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign
Limited Liability Partnership (FLLPs). For other taxpayers, DSC is optional.
38. My
DSC is not registered with GST System Portal? Will I be able to submit
my enrolment application with DSC?
You cannot submit the enrolment
application if your DSC is not registered with GST System Portal. Therefore,
you need to register your DSC on GST System Portal by clicking “register your
DSC”.
39. How
can I register my DSC with GST Portal?
If you have valid DSC, you can visit GST
System Portal and click on “Register your DSC” link. The PAN of the DSC holder
should match with the PAN database of the CBDT. After validation the user
should select the certificate link which is to be registered. Only class -2 or
Class 3 DSC can be registered in the GST System Portal.
40. What
is E-Sign? How does it work?
E-Sign stands for Electronic Signature.
E-Sign is an online electronic signature service to facilitate an Aadhaar
holder to digitally sign a document. If the Applicant opts to electronically
sign using the E-Sign service, the following actions are performed:-
Taxpayer need to click on “E sign” button.
System will ask to enter Aadhaar number of
Authorized signatory.
1. After validating the Aadhaar Number,
the GST system Portal will send a request to
UIDAI system to send a One Time Password
(OTP).
2. UIDAI system will send OTP to email
address and mobile number registered against
Aadhaar number.
System will prompt user to enter OTP.
The user will enter the OTP and submit the
document. The e-Signing process is complete.
41. Is
there any charge applicable on submission of the application for enrolment?
No, there is no charge applicable on
submission of the application for enrolment with GST System Portal.
42. What
is ARN?
ARN is the Application Reference Number
generated after the submission of the enrolment application with E-Sign or
Digital Signature (DSC). It is a unique number assigned to each transaction
completed at the GST System Portal. Note the ARN can be used for future
correspondence with GSTN.
43. What
is the format of ARN?
44. I
am an existing taxpayer registered under Central Excise/ Service Tax and State
VAT legislations. I have successfully submitted the details sought by GSTN as
per application prescribed under model GST Law. What will happen next?
Application Reference Number (ARN) will be
generated after the successful submission of the enrolment application at the
GST System Portal. You can use this ARN to track the status of your
application.
45. I
have not yet received the Application Reference Number (ARN). What should I do
now?
If you don’t receive ARN within 15
minutes, an email will be sent to you with detailed instructions for further
course of action.
46. While
entering the details, internet connection was lost. How can I retrieve the
saved enrolment form?
To retrieve the saved enrolment form,
login to the GST System Portal with valid credentials. Go to Dashboard > My
Saved Application menu. Click the Edit button to retrieve the saved enrolment
form.
47. I
got an email that there is a mismatch during PAN validation. What should
I do now?
You need to login to the GST System Portal
and fill the details as per your PAN details and resubmit the enrolment application.
48. My
DSC has expired / revoked? What do I do now?
You need to re-register your valid DSC
with GST. Login to the GST System Portal with valid credentials. Go to
Dashboard > Register / Update DSC menu. In case of revocation, another valid
DSC has to be registered with GST System Portal.
49. Is
there any Help Desk Facility available?
Yes, Help Desk facility will be available
and it will be displayed on the GST System Portal.
Part-C: - Activities after appointed date
50. Can
application for enrolment get rejected?
Yes, the application for enrollment with
GST System Portal can be rejected in case you have furnished/uploaded wrong or
fake or incorrect document with your DSC or ESign. However, the applicant will
be provided reasonable opportunity of being heard where applicant taxpayer can
present his/her viewpoints.
51. Can
I make amendments after I submit the enrolment application?
You can make amendments to the enrolment
application from appointed date onwards.
52. Can
I change mobile no. and email id as given at the time of enrolment?
You can change mobile no. and email id as
given at the time of enrolment application after appointed date onwards through
amendment process.
53. When
will I get Provisional Registration Certificate?
It will be available on your dashboard on
the appointed date if you have filled enrolment application successfully.
54. When
will I get Final Registration Certificate?
The final Registration Certificate will be
provided to you after verification of documents (within 6 months) by proper
officer(s) center/state of concerned jurisdiction (s) after appointed date.
Part-D: - Miscellaneous
55. I
have multiple businesses in one state under the same PAN. Do I need to enroll
each business separately with GST?
As one PAN allows one GST Registration in
a state, you may register one business entity first. For the remaining business
verticals within the State please get in touch with your jurisdictional
authority.
56. What
is ISD Registration?
ISD stands for Input Service Distributor.
An Input Service Distributor means the person who distributes credit, in
respect of the tax invoices of the services received at the head office, to its
branches where the services have been supplied actually. Tax invoice here
means, the invoice issued under section 23 of the Model Goods and Services Act,
if you are an existing ISD Taxpayer, you need to apply afresh in the GST System
Portal for the State where you desire to seek registration. For that you need
to inform your Central jurisdictional authority.
ST Registration in
a state, you may register one business entity first. For the remaining business
verticals within the State please get in touch with your jurisdictional
authority.
56. What
is ISD Registration?
ISD stands for Input Service Distributor.
An Input Service Distributor means the person who distributes credit, in
respect of the tax invoices of the services received at the head office, to its
branches where the services have been supplied actually. Tax invoice here
means, the invoice issued under section 23 of the Model Goods and Services Act,
if you are an existing ISD Taxpayer, you need to apply afresh in the GST System
Portal for the State where you desire to seek registration. For that you need
to inform your Central jurisdictional authority.
Warm Regards
CA Keyur Shah
Keyur Shah & Co.
+91 999 8484 564
keyur@keyurshahca.com