There is no deemed enrolment. All the tax payers shall visit the common portal and enroll themselves in the portal for all compliances. No fee is chargeable for such enrolment.All the existing taxpayer must enroll under GST by submitting the required information under GST enrollment Application Form.
All existing taxpayers here means who are already registered under
- Central Excise
- Service Tax
- State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
- Entry Tax
- Luxury Tax
- Entertainment Tax (except levied by the local bodies)
Government has launched the existing registration migration project under GST.
If you are an existing tax payer registered under VAT/ ST/ Excise, you have to migrate your registration as per allotted dates.
1. All existing taxpayers will be transitioned to GST. Liquor dealers registered under VAT are not required to migrate.
2. There is no deemed enrollment under GST. All the taxpayers are expected to visit the GST Common Portal and enroll themselves at the GST Common Portal.
3. Existing taxpayers are not required to enroll separately with Central and State authorities under GST.
4. There is no fee or charge levied for the enrollment of a taxpayer under GST.
5. There will be no paper based enrollment. All migration will take place online.
6. If a tax payer has multiple business in one state – tax payer may register one business entity first. For the remaining business within the State please get in touch with the respective Jurisdictional Authority.
7. Existing ISD registrations are required to file fresh application in the GST Common Portal for the State in which you desire to seek registration. Also, tax payer needs to inform its Central Jurisdictional Authority.All existing taxpayers should enroll only through online mode via GST Common Portal
GST Common PortalGST Common Portal is a official website (www.gst.gov.in) design and developed by GSTN to provide online facility for the dealers. The taxpayers can use GST Common Portal to enroll under GST Act, filing GST Returns, paying due taxes under GST, check status and communication with officials.
Required information and documents
Before enrolling with the GST Common Portal, one has to ensure the following information-·
- Provisional ID received from Central/State Authorities;·
- Password received from Central/State Authorities;·
- Valid email id
- Valid mobile number;
- Bank account number;
- Bank IFSC Code.
Getting the Provisional ID for GSTObtaining Provisional ID and Password
The provisional ID and password for the GST registrations are directly obtained from your state’s VAT department. All existing taxpayers will be provided with a unique provisional ID and password by their tax officers. The ID and password are mandatory requirements for enrolling for GST and can be used to log into the GST portal created for this purpose.