GST Portal - Enrolment of existing taxpayers in the new GST portal with creation of username and password and e-sign guidelines and documents required for GST Registration

ENROLMENT OF THE EXISTING TAXPAYERSIN THE NEW GST PORTAL

        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 the Goods and Services Tax Act based on PAN instead of present 11 digit number. The existing tax payers will have to enroll themselves under the GST Database as there is no deemed enrolment on GST system portal.  There will be no fee or charge levied for the enrolment of a taxpayer with 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.

        The existing Taxpayers under Central Excise, Service Tax, State Sales Tax / Value Added Tax (except exclusive liquor dealers if registered under VAT), Entry Tax, Luxury Tax, Entertainment Tax (except levied by the local bodies) are liable to enroll under GST System portal.

        The Taxpayers registered under the above Acts are required to enroll at GST System Portal. State VAT and Central Excise can start enrolling from October, 2016 on GST System Portal.

DOCUMENTS REQUIRED TO ENROL IN GST PORTAL

In case of Partnership firm	Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
In case of others	Registration Certificate of Business Entity (PDF and JPEG format in maximum size of 1 MB)
Photographs	Photographs of Promoters / Partners / Karta of HUF (JPEG format in maximum size of 100 KB)
Appointment of Authorized Signatory	Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1MB)
Authorized Signatory Appointment	Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB)
Authorized Signatory Photo	Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)
Bank Account	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). The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal.  You can add maximum of 10 Bank accounts while enrolling with GST system Portal.
E-mail address	E-mail address of the primary Authorized Signatory appointed or Proprietor to be furnished as all future correspondence / communication from the GST System Portal will be sent on the registered E-mail address only.
Mobile Number	Mobile Number of the primary Authorized Signatory appointed or Proprietor to be furnished as all future correspondence / communication from the GST System Portal will be sent on the registered Mobile Number.
Tax Professionals	Tax professionals will be given separate user ID and password from the GST system and they will provide their own email ID and mobile number for that purpose.
Aadhaar Card	For filing of enrolment application Aadhaar card is not mandatory. However at the time of submission of enrolment application at GST System Portal, usage of Digital Signature Certificate (DSC) or Aadhaar based E-Signing is necessary.
Digital Signature Certificate (DSC)	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.

STEPS TO BE FOLLOWED TO ENROL IN THE GST PORTAL

CREATION OF USER NAME AND PASSWORD

Go to the Browser

Type gst.gov.in and press Enter button

Now a new window Goods and Services Tax Home page will be visible.

For the first time login i.e. enrolment in GST portal first time please click the NEW USER LOGIN.

Now a declaration page is displayed as shown below:

GSTN has been assigned the task of collection of data of existing taxpayers under indirect taxes for their smooth transition to GST.  I would like to continue my business operations under GST regime. I agree to provide details sought by GSTN as per the provisions of Proposed Model Goods and Services Tax Act (GST Act). I understand that the GST Act shall come into force as on date to be notified by the Central / State Governments and the provisionally provided GSTIN issued shall be effective only from the date to be notified.

Now click COTINUE button.

The Login Page is displayed.

Please fill the details provided in the boxes. (E-mail message or SMS received from the Sales Tax Department / Commercial Taxes Department / Central Excise etc.)

Provisional ID (as provided by Tax Authority) containing State Code, Permanent Account Number (PAN), Entity number of the same PAN holder in a State, Alphabet ‘Z’ by default and Check sum digit.

Password (as provided by Tax Authority)

If user name and password not received from the Department, you must contact the Assessment Circle / Jurisdictional State / Central Authorities.

Then Type the captcha text characters you see in the image.

Now click LOGIN button.

Now the provisional ID verification page is displayed.

Now enter your e-mail address in the box provided.

Now enter your mobile phone number in the box provided.

Click the CONTINUE button.

Now OTP verification page will be visible.

In the OTP verification page enter the OTP received to your E-mail address and also enter the OTP received to your mobile in the Email OTP and Mobile OTP fields respectively. If the same OTP in both of email and mobile OTP fields are entered, validation would be failed with error message.  (Check your E-mail and also mobile SMS. Two different OTP i.e. One Time Passwords will be sent to your e-mail and mobile. Both OTPs to be entered in the boxes provided in the OTP verification page. Do not share the OTPs with anyone. The OTP sent to the e-mail and mobile number is valid for <15> minutes and the same will expire after 15 minutes. If the OTP is expired or deleted by mistake please click RESEND OTP button to receive the OTP again).

Now click CONTINUE button.

Now the new credential page is displayed. Now enter the New Username. {Username should be of 8 to 15 characters, which start with an alphabet, should comprise of alphabets and can contain numbers, special character (dot (.) underscore (_) or hyphen (-)}.

Enter the password which is going to be used in the new GST portal.  Re-enter the password or Re-confirm the Password.

Click the CONTINUE button.

Now the security questions page will be visible with the following 5 questions.

1)  What is the date of birth of Proprietor (in case of Proprietorship) / Year of commencement of business (Others).

2)  What is the name of your mother (in case of Proprietorship) / Mother name of Primary Authorized Signatory)

3)  Name your main commodity / service

4)  Name of the first employee

5)  Personal Mobile Number of Proprietor / Authorized Signatory.

All the above 5 security questions are to be answered with care without any omission. In case you forget your password you will be required to answer the security questions to retrieve your password.

Click the SUBMIT button.

Now a new window will be visible with “Username and password have been successfully created. Kindly login using these credentials.

Now you can Login to the GST Common Portal from this page with your new Username and Password.

Now click NEXT TO CONTINUE.

       

GUIDELINES TO ENROL THE EXISTING TAX PAYER IN THE NEW GST (GOODS AND SERVICES TAX) PORTAL.

        After successful creation of Username and Password in the new GST Portal you can proceed for enrolment in GST Common Portal as dealer or service provider.

        Please enter the Username and password.

        Now a new Window will be visible with a message “The Enrolment Application is displayed after you login to the GST Common Portal”. 

        First click the Business Details.

        When Business Details button is clicked a new window will be visible with a message “Notice the five fields are auto-populated.  Legal Name of Business (as per PAN), Legal Name of Business (as per current Tax Act), PAN of the Business, State and Zone / District / Ward / Zone.

        After confirming the above details please enter the Registration Type such as VAT Registration / Central Excise / Service Tax Registration and Registration Number and Date of Registration Details and click ADD button if additional details were to be filled.

Now press SAVE & CONTINUE button.

Documents were to be uploaded for Proof of Constitution of Business in PDF of JPEG Format. Now press Navigate and upload the relevant Proof of Constitution of Business and upload the documents.

Now press SAVE &  CONTINUE BUTTON.

        Now a new window Proprietor / Partners will be visible with message “In the Promoter / Partners tab page, enter the details of your stakeholders including PAN Details”.

        In the Promoter / Partners tab Details of Managing / Authorized Partners’ Personal information such as First Name, Middle Name, Last Name, with Father’s/Husband’s First Name, Middle Name, Last Name and Date of Birth, Mobile Number and E-mail Address, Complete address details with PIN Code and then press “Navigate and upload the photograph of the Stakeholder” and upload the Proprietor/ Partner’s Photos.

        Select the also Authorize Signatory Option in case the details entered are of primary authorized signatory.

        Now click SAVE AND CONTINUE button.

In the Authorized Signatory Tab Page enter the details of all the Authorized Signatories and Primary Authorized Signatory. Now press “Navigate and upload the relevant Proof of Appointment and photograph of the Authorized Signatory” button.

Click the SAVE & CONTINUE BUTTON.

Now a new window “Principal Place of Business” with a message enter the address Details of Principal Place of Business with Building No. / Flat No., Floor No., Name of the Premises / Building, Road / Street, Locality / Village, State, District, PIN Code, and Contact Information such as Office E-mail Address, Mobile Number, Office Telephone Number, Office Fax Number, Nature of Possession of premises by selecting from the Drop Down Menu and with nature of Business Activity being carried out like “Bonded Warehouse, Factory/Manufacturing, Leasing Business, Retail Business, Service Provision, Wholesale Business, Warehouse / Depot, EOU / ETP / EHTP, Input Service Distributor (ISD), Office / Sale Office, SEZ, Service Recipient, Works Contract and  press “Navigate and upload the relevant Proof of Principal Place of Business”  and then press SAVE & CONTINUE button.

        In the Additional Place of Business Tab, enter the details of additional place of business with full address and press SAVE & CONTINUE button.

        Now a new window with tab “Goods and Services” with message “In the Goods and Services tab page, enter the HSN Code of the goods and commodities your business deals with” will be visible.

        Now enter top 5 goods / commodities supplied by you by name or HSN Code (Harmonized System of Nomenclature which is international accepted product coding system to maintain uniformity in classification of goods) and click SAVE & CONTINUE button.

In case of services enter top 5 services offered by your business with SAC Code (Service Accounting Code adopted by the Central Board of Excise and Customs (CBEC) for identification of Services)and then click SAVE & CONTINUE button.

        Now a new window will be visible “Bank Accounts” with message “In the Bank Accounts tab page, enter the details of the bank accounts used for the purpose of carrying out business transactions” will be visible.  In the window under Bank Accounts Maintained by the Applicant for Conducting Business, enter the details of Account Number, Type of Account, Bank IFSC Code, Bank Name, Bank Address details and then press “Navigate and upload the documents related to your Bank Account” and after uploading the supporting documents press ADD NEW Button and enter additional Bank Account Details and upload the details and then press SAVE & CONTINUE button.

        Now a new window with “Verification” tab will be visible and in that window please select Authorized Signatory from the Drop down Menu and enter the place in the principal place of business details in the Place and Designation and then press SUBMIT WITH DSC BUTTON.

HOW TO E-SIGN THE ENROLMENT APPLICATION

        Persons having no Digital Signature Certificate (DSC) must enroll in the GST System Portal with E-sign.

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.

        Now a new window will be visible with a message “Warning – These informations are being collected under the Provisions of the Proposed Goods and Services Tax Act, 2016.  Since All filled information along with annexure are subject to verification in the GST regime, therefore, in case of misleading / wrong / incorrect information with / without evidence shall attract provisions of cancellation as per the provisions of Proposed Goods and Services Tax Act,  2006.

Now click PROCEED button.

Now a new window will be visible with a message Success. Thank you for submission.  System will verify / validate the information submitted after which acknowledgement will be sent in next 15 minutes.

        Once the enrolment application is successfully submitted, a unique Application Reference Number (ARN) is generated. Then a message will be sent to the email and mobile number with unique Application Reference Number (ARN).

        The Application Reference Number (ARN) will be in the following format.

The Application Reference Number (ARS) of enrolment application at the GST System Portal have to be used to track the status of GST Application filed.

The Provisional Registration Certificate will be available

on the dashboard on the appointed date if the enrolment application filed successfully.

The final Registration Certificate will be provided after verification of documents (within 6 months) by proper officer(s) of Central  / State Governments from the concerned jurisdiction after the appointed date.

Taxpayers in Tamil Nadu are requested to refer the Help File on GST data migration which is available under GST CORNER in www.ctd.tn.gov.in.

TO VIEW THE GUIDELINES ISSUED BY GSTN CLICK THE LINK GIVEN BELOW:

https://ctd.tn.gov.in/documents/10184/21494/FAQ+on+GST/d 15ed2ff-3323-4097-af74-255597b5e04b?version=1.0

http://tutorial.gst.gov.in/video/module/index.html

TO VIEW THE GUIDELINES ISSUED BY THE TAMIL NADU COMMERCIAL TAXES DEPARTMENT, CLICK THE LINK GIVEN BELOW:

https://ctd.tn.gov.in/documents/10184/188169/GST+dealer+data+migration_040117_1/76ddade1-3eec-4285-861f-62389bd86158

The GST Enrolment Mobile App is available on Google Play and can be downloaded on Android phones. You have to search by using GST Enrolment.
  

https://play.google.com/store/apps/details?id=com.iconma.gstndealer&hl=en

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