GST REGISTRATION STARTED
FOR EXISTING TAXPAYERS IN INDIA
The Goods
and Services Tax Act, 2016 will be applicable all over India including Jammu
and Kashmir.
The Goods
and Services Tax will be applicable on supply of goods or services as against
the present concept of tax on the manufacture and sale of goods or provision of
services. It would be a destination based consumption tax.
The Act
and Rules shall come into force on such date as the Central and State
Government may, by notification in the Official Gazette, appoint in this
behalf.
The
Taxpayer Identification Number will be allotted afresh under Goods and Services
Tax Act based on PAN instead of present 11 digit number.
The
existing tax payers will have to enrol themselves under the GST Database. The
Period from which GST Registration Starts and period within which the
registration should be completed by the dealers of different States were given
in the table given below:
NAME
OF THE STATE AND UNION TERRITORY
|
ENROLMENT
START
DATE
|
ENROLMENT
FINAL
DATE
|
Andhra Pradesh
|
01/01/2017
|
15/01/2017
|
Arunachal
Pradesh
|
30/11/2016
|
15/12/2016
|
Assam
|
30/11/2016
|
15/12/2016
|
Bihar
|
30/11/2016
|
15/12/2016
|
Chhatiisgarh
|
14/11/2016
|
29/11/2016
|
Goa
|
14/11/2016
|
29/11/2016
|
Gujarat
|
14/11/2016
|
29/11/2016
|
Haryana
|
16/12/2016
|
31/12/2016
|
Himachal Pradesh
|
16/12/2016
|
31/12/2016
|
Jammu and
Kashmir
|
16/12/2016
|
31/12/2016
|
Jharkhand
|
30/11/2016
|
15/12/2016
|
Karnataka
|
01/01/2017
|
15/01/2017
|
Kerala
|
01/01/2017
|
15/01/2017
|
Madhya Pradesh
|
30/11/2016
|
15/12/2016
|
Maharashtra
|
14/11/2016
|
29/11/2016
|
Manipur
|
30/11/2016
|
15/12/2016
|
Meghalaya
|
30/11/2016
|
15/12/2016
|
Mizoram
|
30/11/2016
|
15/12/2016
|
Nagaland
|
30/11/2016
|
15/12/2016
|
Odisha
|
30/11/2016
|
15/12/2016
|
Punjab
|
16/12/2016
|
31/12/2016
|
Rajasthan
|
16/12/2016
|
31/12/2016
|
Sikkim
|
08/11/2016
|
23/11/2016
|
Tamil Nadu
|
01/01/2017
|
15/01/2017
|
Telengana
|
01/01/2017
|
15/01/2017
|
Tripura
|
30/11/2016
|
15/12/2016
|
Uttar Pradesh
|
16/12/2016
|
31/12/2016
|
Uttarakhand
|
16/12/2016
|
31/12/2016
|
West Bengal
|
30/11/2016
|
15/12/2016
|
Andaman and
Nicobar Islands (Delta)
|
01/02/2017
|
20/03/2017
|
Chandigarh
|
16/12/2016
|
31/12/2016
|
Dadra and Nagar
Haveli
|
14/11/2016
|
29/11/2016
|
Daman and Diu
|
14/11/2016
|
29/11/2016
|
Delhi
|
16/12/2016
|
31/12/2016
|
Delta All
Registrants
|
01/02/2017
|
31/01/2017
|
Lakshadweep
(Delta)
|
01/02/2017
|
20/03/2017
|
Puducherry
|
08/11/2016
|
23/11/2016
|
Service Tax
Registrants
|
01/01/2017
|
31/01/2017
|
The
existing taxpayers under Central Excise, Service Tax, State Sales Tax / Value
Added Tax, Entry Tax, Luxury Tax,
Entertainment Tax are liable to enrol under GST system portal.
The State
Governments and Union Territory Governments were issuing instructions and
guidelines in this aspect and hence the dealers should follow the guidelines
issued by their Governments (getting provisional ID and Password from the
concerned State Governments) and get enrolled under Goods and Services Tax Act
System Portal between the periods noted against them.
To view
the GST Registration Video Tutorial Guidelines click the link given below: