GST Registration with important FAQs-By CS Gaurav Kumar


Dear Professional Colleague,

GST Registration has started from 08.11.2016 at www.gst.gov.in.  Well; Assesses with verified PAN shall be allowed to fill details & submit proofs. All the taxpayers registered under any of the Acts as specified viz. taxes which are subsumed, are expected to visit the GST System Portal and enroll themselves.


Before enrolling with GST System Portal, you must ensure to have the following information/ documents available with you:-

 

  1. Provisional ID received from State/Central Authorities;
  2. Password received from the State/Central Authorities;
  3. Valid Email Address;
  4. Valid Mobile Number;
  5. Bank Account Number;
  6. Bank IFSC;
  7. Documents

a) Proof of Constitution of Business
                                i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG                                                      format in maximum size of 1 MB)
                                ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in                                           maximum size of 1 MB)
 b) Photograph of Promoters/ Partners/ Karta of HUF (JPEG format in maximum size of 100 KB)

 c) Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB)
d) Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)

e) 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)

 

Login Process:


First time login: Please contact your VAT Department to get your Provisional ID and Password, if not received or lost.

 

Existing User: If you have already created your Username and Password, click here to login.

Steps to complete Provisional Registration

 

  • Step 1: Enter the Username and Password provided to you by your State VAT Authority
  • Step 2: Enter Mobile Number and Email Address of the authorized signatory of the business entity All future correspondence from the GST portal will be sent on this registered Mobile Number and Email Address
  • Step 3: Enter OTP sent on Mobile Number and Email Address provided by you
  • Step 4: Enter information and upload scanned images as mentioned in provisional registration form

THE SCHEDULE OF THE ENROLMENT ACTIVATION DRIVE FOR STATES IS GIVEN BELOW. WE ENCOURAGE YOU TO COMPLETE THE ENROLMENT DURING THE SPECIFIED DATES. HOWEVER, THE WINDOW WILL BE OPEN TILL 31/01/2017 FOR THOSE WHO MISS THE CHANCE.

States

Start Date

End Date

Puducherry, Sikkim

08/11/2016

23/11/2016

Gujrat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh

14/11/2016

29/11/2016

Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram

30/11/2016

15/12/2016

Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan

16/12/2016

31/12/2016

Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh

01/01/2017

15/01/2017

Service Tax Registrants

01/01/2017

31/01/2017

Delta All Registrants (All Groups)

01/02/2017

20/03/2017

1. System Requirements for Accessing the GST Common Portal

Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+

Besides the above on browser compatibility following should not be disabled:

  1. Cascading Style Sheet (CSS) - used to render User Interface look and feel of the portal. Disabling this will not provide appropriate user experience
  2. JavaScript - used to provide enhanced user experience in using User Interface controls. Disabling this will not allow user to perform any transaction in the portal.
  3. Cookie - used to store personalized information of user. Disabling this will not allow user to login and perform any transaction in the portal.

2. System Requirements for Usage of Digital Signature Certificate

  • Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+
  • Valid class 2 or class 3 Digital Signature Certificate (DSC) obtained from a DSC provider

Note:

    1. GST Common Portal supports only Crypto Tokens installed in Hard Tokens for DSC Registration
    2. For Hard Token based certificates, please refer user manual provided by Certifying Authority for certificate download, enrolment and usage of Hard Token
  • Signing using DSC is not supported on mobile devices and browsers
 

FAQ
Filing the Enrolment Application

 

1. For login to the GST Common Portal, can I use the username and password which I use to login as State Registrant?

No, you cannot use the username or password that you use to login to the State VAT Portal.

For the first time login to the GST Common Portal, you need to provide the username and password that you received from the State VAT or Centre Tax Department. For subsequent login, you need to create a username and password during enrolment at the GST Common Portal. You can then use the username and password that you created to login at the GST Common Portal.

2. Which username can I choose after first login?

You can choose any username of your choice following the rules of the username creation as displayed during username creation.

3. I have not received my username and password to apply for enrolment with GST. What do I do now?

In case you have not received your username and password for login to the GST Common Portal, contact your state VAT department.

4. Can I give e-mail address and mobile number of my Tax Professional during enrolment with GST?

No, you cannot mention the e-mail address and mobile number of your Tax Professional during enrolment. You MUST provide the e-mail address and mobile number of the primary Authorized Signatory appointed by you. This e-mail address and mobile number will be registered with GST. All future correspondence from the GST Common Portal will be sent on this registered mobile number and e-mail address only.

Tax professionals will be given separate username and password by the GST System for the purpose of login to the GST Common Portal.

5. Who can be the primary Authorized Signatory?

A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.

Type of Business

Who can be the Authorized Signatory?

Proprietor

 The proprietor or any person authorized  by the proprietor

Partnership

 Any authorized  partner or any person authorized  by the partners

Company, LLP, Society or Trust

 The person authorized by Board or Governing Body. can act as Primary Authorized Signatory

In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.

In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.

Note: The Authorized Signatory or Primary Authorized cannot be Minor in age.

6. How long is the OTP valid?

The OTP sent to your e-mail address and mobile number is valid for 10 minutes. It expires after 10 minutes.

7. I have not received the OTP on my mobile? What do I do now?

Your OTP is sent on your registered mobile number and e-mail address. If you have not received the OTP within 10 minutes, click the RESEND OTP button. The OTP will be sent again on your registered e-mail address and mobile number.

If you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if the mobile number provided by you is correct.

If you do not receive the OTP on your e-mail address even after clicking the RESEND OTP button, please verify if your e-mail address entered is correct and the Internet and mobile network are available.

8. Why have I received two different One Time Passwords (OTPs)? Or I have received OTP in my mobile number. I have entered the same OTP in the OTP verification page for E-mail OTP and Mobile OTP fields. Are these OTPs different?

All future correspondence from the GST Common Portal will be sent on the registered e-mail address and mobile number only. Both the e-mail address and mobile number need to be verified using the OTPs.

During verification, two separate OTPs are sent. One OTP is sent on e-mail address and another OPT is sent on mobile number

Enter the OTP that you received on your e-mail address in the Email OTP field.

Enter the OTP received on your mobile number in the Mobile OTP field.

9. Which details are prefilled in the Enrolment Application? Can I make changes in my Legal Name, State Name and PAN in the Enrolment Application?

Following details are auto-populated from the VAT database in the Enrolment Application:

  • PAN of the Business
  • Legal Name of Business
  • Name of the State
  • Reason of liability to obtain registration

You cannot make changes to any of these fields as appearing in the Enrolment Application.

10. What does the red asterisk (*) appearing besides the fields in the Enrolment Application indicate?

Red asterisk (*) indicates mandatory field. You need to fill all mandatory fields to submit the Enrolment Application successfully.

11. In the Enrolment Application, I need to fill the State Jurisdiction, Ward, Circle, Sector No. and Center Jurisdiction? How can I find these details?

Refer your VAT Registration Certificate to find your State Jurisdiction and Ward, Circle and Sector No.

If you are registered with Central Excise, refer the Registration Certificate to find your Centre Jurisdiction.

If you are only a VAT registered dealer, you need to find your Central Jurisdiction based on the address of your Principal place of Business. You may visit CBEC website www.cbec.gov.in for details.

(Refer URL- http://www.cbec.gov.in/resources//htdocs-cbec/deptt_offcr/cadre-restruct/cadre-restructg-notifications.pdf).

12. I filled all the details in the Business Details page while filling the form. But now all the fields are appearing blank. Why?

You need to save every tab page of the Enrolment Application after filling the details. Click the SAVE & CONTINUE button at the bottom of each page to save the entered details and then proceed further to the next page.

13. What is DIN?

DIN stands for Director Identification Number given to Directors of a Company by Ministry of Corporate Affairs. To know your DIN, refer your DIN allotment letter issued by Ministry of Corporate Affairs or visit the MCA Portal - www.mca.gov.in .

14. What is Principal Place of Business and Additional Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer''''s business is performed. The principal place of business is generally the address where the business''''s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

15. What is HSN and SAC code?

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to maintain uniformity in classification of goods.

SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

16. Which bank account should I provide in the Enrolment Application? I have more than one bank account. Can I add all of them while enrolling with GST Common Portal?

Enter the details of the bank accounts used for the purpose of carrying out business transactions in the Enrolment Application while enrolling with the GST Common Portal.

You can add up to 10 bank accounts while enrolling with GST Common Portal in the Enrolment Application.

17. Can I submit my Enrolment Application at GST Common Portal without electronically signing the application with DSC or E-sign?

Yes, you can submit the Enrolment Application at GST Common Portal without electronically signing it but you need to sign the application at a later date within the time allowed under the GST Act. Only signed Enrolment Applications shall be considered for issue of Final Registration Certificate. You can view the submitted application after login by accessing “My Saved Applications” at the GST Common Portal.

18. Is electronically signing the Enrolment Application using the DSC mandatory for enrolment?

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.

19. My DSC is not registered with the GST Common Portal? Will I be able to submit my Enrolment Application with my DSC? How can I register my DSC with the GST Common Portal?

You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you need to register your DSC at the GST Common Portal by clicking the Register DSC menu. 

During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database of the CBDT. After validation you need to select the certificate that you need to register.

Note: Only Class -2 or Class 3 DSC can be registered at the GST Common Portal.

20. What is E-Sign? How does it work?

E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service that allows an Aadhaar holder to digitally sign a document. If the taxpayer opts to electronically sign the Enrollment Application or any other document at the GST Common Portal using the E-Sign service, the following steps are performed:-

1. The taxpayer clicks the E-sign button.

2. The GST Common Portal prompts the taxpayer to enter the Aadhaar number of the Authorized Signatory.

3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.

4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.

5. The GST System prompts the taxpayer to enter the OTP.

6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is completed.

21. Is there any charge applicable on submission of the Enrolment Application at the GST Common Portal?

No, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.

22. What is ARN? What is the format of ARN?

ARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC. ARN can be used for future correspondence with GSTN.


23. I have not yet received the Application Reference Number (ARN). What should I do now?

If you don’t receive ARN within 15 minutes of submission of the Enrolment Application, an e-mail will be sent to you with detailed instructions for further course of action.

24. While entering the details, the Internet connection was lost. How can I retrieve the saved Enrolment Application?

To retrieve the saved Enrolment Application, login to the GST Common Portal with valid credentials. Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved Enrolment Application.

25. I got an e-mail indicating that there is a mismatch during PAN validation. What should I do now?

You need to resubmit the Enrolment Application with valid details as per your PAN details.

26. My DSC has expired or revoked? What do I do now?

You need to re-register your valid DSC with GST. Login to the GST Common Portal with valid credentials. Go to Dashboard > Register/ Update DSC menu.

In case of revocation, register another valid DSC with the GST Common Portal.

27. Is there a Helpdesk available?

Yes, Helpdesk is available and the call number is displayed on the top-right corner of the GST Common Portal.

Author- CS Gaurav Kumar
M.Com, ACS, LL.B
E-mail: founders@compliancecalendar.in
Founder & Managing Partner
Compliance Calendar LLP
 Disclaimer: 
 
The entire contents of this article have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Though utmost efforts has made to provide authentic information, it is suggested that to have better understanding kindly cross-check the relevant sections, rules, notification , circulars  under GST Act, 2016.
Compiled By: CS Gaurav Kumar who is Owner & Proprietor at Kumar Gaurav & Associates, Company Secretaries [KGCS] and Managing Partner at Compliance Calendar LLP. KGCS has consistently been the preferred choice for start-ups as well as existing mid-level corporate houses as we not only meet but exceed our client’s expectations by imbibing our values through personalized professional services thereby setting a standard of quality and fostering innovation at work listening to the business problems and help them out with the best of advisory services possible which comprising of intelligent, cost-effective, practical business solutions.

 

Click here to read the disclaimer


Write a Comment