Migration to GST for Existing Assesses registered under VAT, Central Excise and Service Tax
All existing assesses will be required to be migrated to GST before 30th April 2017. To migrate to GST, assesses would be provided a Provisional ID and Password by CBEC for the assesses registered under Service Tax & Central Excise and by the State Authorities to assessees registered under VAT with the respective states. Assessees are required to have a PAN No in order to migrate to GST.
The assesses need to use this Provisional ID and Password to logon to the GST Common Portal (https://www.gst.gov.in) where they would be required to fill and submit the Form REG 20 along with necessary supporting documents.
Before enrolling with the GST Portal, you must ensure to have the following information:
1. Valid E-mail Address
2. Valid Mobile Number
3. Bank Account Number
4. Bank IFSC
5. Digital Signature Certificate
[Note: Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, electronically signing using DSC is optional]
Documents To Be Uploaded on GST Portal
a) Proof of Constitution of Business
b) In case of Partnership firm: Partnership Deed of Partnership Firm
c) In case of Others: Registration Certificate of the Business Entity
d) Proof of Appointment of Authorized Signatory
e) Photograph of Authorized Signatory
f) Opening page of Bank Passbook/Statement containing Bank Account Number
Steps for Migration to GST are stated as follows :
Step 1 Logon to www.aces.gov.in use the existing ACES User ID and Password to log into your account for assessees registered under Central Excise and Service Tax. For assessees registered under State VAT Authorities would be required to logon to their respective state level tax portal where their provisional id and password would be provided.
Step 2 Link will be provided there to obtain the Provisional ID and Password provided by CBEC
Make a Note of the Provisional Registration ID and Password as provided by CBEC.
Step 3 Once you have obtained the Provisional ID and Password, logon to the GST Common Portal (https://www.gst.gov.in) using this ID and Password.
Step 4 Enter provisional ID and password received from ACES or State Respective Vat Department as the case may be.
Step 5 Register your Email id & Mobile number for GSTN
Step 6 Enter the OTP that would be sent on your Email & Mobile number for verification.
Step 7 Create your own user name and password for the GSTN Login
Step 8 Login using your newly created ID and password
Step 9 Please provide your business details in the respective fields and also indicate existing registration under Service Tax in the respective field.
Step 10 Please give the details of the Promoters/Partners of your business and their residential address in the following fields :
Step 11 Please give the details of the Authorized Signatory (If appointed by you) who would sign the form on behalf of you.
Step 12 Give the details of principal place of business in the following fields :
Select the nature of business to be carried out as Works Contract/Wholesale Business/Retail Business /Service Provision here
If you have any additional place of business please add the details.
Step 13: Give the details of goods & services provided by you
Step 14: Give the details of your bank account in the following fields
After the above process a successful submission acknowledgement would be generated in the portal
If all the details are found satisfactory then a Application Reference Number would be generated and the status of the Provisional ID will be changed to ‘’Migrated’’ till appointed date.