GST Registration/Enrollment Guide for Service Tax Assessees in India

The GST enrollment process for the existing taxpayers registered under VAT has commenced for migrating into the GST portal. Now, the GST enrollment for service tax assessee will start from 9th January 2017, and it will be completed by 15th August, 2017. Reportedly, the number of assessee registered under service tax law is more than 1 million, and these assessee will have to enroll themselves by the end of the month.

This article will explain the detailed procedure of the GST enrollment for service tax assessee. Here we will discuss several aspects of the GST enrollment procedure.

GST Enrollment Deadline

The GST enrollment procedure for existing service tax assessee shall start from 9th January 2017 and shall end on 15th August 2017.

Q. What will happen if anyone fails to enroll as per the deadline?

• The GST enrollment can be done after the last date of 15th August, 2017. However, it is requested to enroll under it ASAP.

Why Enrollment is Important for Tax Payers?

• The registration/enrollment is important for all existing taxpayers. The migration process is for transfer from one tax to another and it is not any kind of new registration
• Even if your turnover is less than 20 lakh, enrollment is mandatory. In case, you are going to start a new business, you need to apply under existing VAT/service tax

The Complete Enrollment Procedure

• The GST enrollment can be done at https://www.gst.gov.in/. To know more about the enrollment process, Read further below

Get Provisional ID and Password for Enrollment/Registration

• For every service taxpayer, there is a unique log in the password of the website through which they maintain their records by log in into aces.gov.in. Once you log in into your account, you will get your provisional ID and password for the GST enrollment located in a specific section.
• If you still don’t get your provisional ID and password. Then, probably you might haven’t filed the return of service tax which is due.
• To begin the enrollment process, you must be ready with the primary information. If any of the mentioned information misses out, you will not be able to complete the enrollment procedure.
• You must have the following information while enrollment:
  • Provisional ID
  • Password
  • Digital Signature (explained in point)
  • Valid email Address (it should not be off professional – Use your own email ID)
  • Valid Mobile Number
  • Bank Account number and IFSC code

Also, please carry the e-copy of the following documents which will be required to be uploaded on the website;

Information of Your Business

• In the case of Partnership deed – Partnership deed (PDF or JPEG in the maximum file size of 1 MB).
• In a case of others: Registration Certification of the business entity (PDF and JPEG format in the maximum file size of 1 MB).
• Photograph of Promoters/Partners/Karta of HUF (JPEG format in the maximum file size of 100 KB).
• Proof of appointment of authorised signatory (PDF and JPEG format in a maximum size of 1 MB).
• Photograph of Authorised Signatory (JPEG format in the maximum file size of 100 KB).
• The opening page of Passbook/Statement containing the following information:
  • Bank account number
  • Address of branch
  • Address of account holder
  • Few transaction details

Note: PDF and JPEG format in maximum file size of 1 MB

Use Digital Signature (DSC) for Signing the Application

• The enrollment process will be completed with the digital signature of the assesse. Or assessee can use the e-sign facility.it will be generated only after when the aadhar card and pan card is interlink.
• Digital signature is a signature in electronic form and these days its is very popular and encourages paperless documentation.

Generation of ARN Number

Once you are done with the submission of your application with digital signature thereafter the ARN number will be generated. Later on, you may check the status, it will say that you have successfully migrated.