Goods and Services tax (GST), which is often known as a historic reform, is now around the corner. After president Pranab Mukherjee gave his assent on September 8, 2016, the Government is firing on all cylinders to implement GST by April 1, 2017. However, the implementation will be little early for the existing tax payers.
The existing taxpayers will have to enroll themselves under the GST database by the end of this month.
Who all are liable to enroll?
Existing taxpayers are liable to enroll under GST system portal. An existing taxpayer is an entity registered with any of the authorities;
- Central Excise
- Service Tax
- State sales tax/VAT (except exclusive liquor dealers)
- Entry tax
- Luxury Tax
- Entertainment tax
Further enrollment here means validating the data of existing taxpayers and filing up the remaining key fields.
Which is the final date of enrollment?
For rest of India, the dates have also been announced. The table is as follows:
|STATES||START DATE||END DATE|
|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|
#Point 1 – Paperless procedure: The whole system of enrollment will be paperless; hence, no hard copies shall be entertained by the department.
Further, it is mandatory for every person to register if the annual turnover is more than Rs 20 lakh, the exemption limit.
#Point 2 – Provisional ID and password: You must have the provisional ID and password given to you by your concerned state authorities.
#Point 3 – Documents and information required: To complete the registration procedure, you must have the following information:
- Provisional ID as explained in point 2.
- Password as explained in point 2.
- Valid email address (it should not be off professional – Use your own email ID)
- Valid mobile number
- Bank account number
- IFSC code
Further, also carry the following documents which needs to be uploaded on the website:
- Proof of constitution of business:
- In case of partnership deed – partnership deed (PDF or JPEG in maximum file size of 1 MB).
- In case of others: registration certification of the business entity (PDF and JPEG format in maximum file size of 1 MB)
- Photograph of promoters/partners/Karta of HUF (JPEG format in maximum file size of 100 KB).
- Proof of appointment of authorised signatory (PDF and JPEG format in maximum size of 1 MB).
- Photograph of authorised signatory (JPEG format in maximum file size of 100 KB).
- Opening page of passbook/statement containing the following information:
- Bank account number
- Address of branch
- Address of account holder
- Few transaction details
(PDF and JPEG format in maximum file size of 1 MB).