Migration from Punjab VAT to GST – FAQ

By | March 26, 2017
(Last Updated On: March 26, 2017)

    PUNJAB EXCISE & TAXATION DEPARTMENT

  Website:www.pextax.com

ENROLLMENT/MIGRATION TO GST

  • Government has started enrollment/migration of existing registrants to GST.
  • All existing dealers registered under PVAT are required to enroll to GST except dealers who are selling only alcohol for human consumption.
  • Dealers are required to enroll for smooth transition to GST before 31st March 2017
  • Dealers registered under PVAT can obtain the Provisional ID & Password in sealed envelopes from the Office of concerned Assistant Commissioner of Punjab Excise & Taxation Department (respective District In-charge)
  • Dealers will have to open GST Common Portal gst.gov.in to initiate the enrollment process and use the Provisional ID & Password obtained from PETD
  • Existing dealers are not required to register separately with Central and State authorities under GST
  • No fee or charge is levied for enrolment/migration under GST
  • Dealers registered under PVAT are requested to enroll under GST at the earliest to avoid any action being taken against them by the respective authorities.

1. What does GST migration/enrollment mean? 

Migration or enrollment under GST is the first step towards getting registered under GST regime.  Under migration/enrollment, a dealer applies for registration by getting all the information verified from the tax authorities. 

  1. Is migration/enrollment different from registration under GST? 

Migration/enrollment and registration are two different procedures. Migration/enrollment is the first step towards GST registration.

  • If an existing taxpayer has submitted the required information on the web portal of GST, using provisional id and password,he has enrolled/migrated for GST registration.
  • Such dealer will be registered when GST gets implemented in India on the Appointed Date.
  1. Who is required to migrate/enroll? 

If you are an existing dealer registered under VAT, you have to migrate/enroll yourself for GST registration before 31 March 2017.Punjab Excise & Taxation department has already started migration/enrollment for existing dealers under GST.

  1. Is GST migration/enrollment mandatory? 

Yes, migration/enrollment is mandatory under the Model GST law. Dealers are required to enroll before 31 March 2017.

  1. Can the last date for migration/enrollment be extended for any dealer? 

Under any circumstances, the last date of migration/enrollment cannot be extended for any dealer.  The dealers must enroll before 31 March 2017. 

  1. What are the consequences for non-migration/non-enrollment under GST? 

In case of non-migration/enrollment, dealers will not be allowed to carry forward the input tax credit on existing stock when they move to GST.

  1. What are the steps for migration/enrollment?

The following are the steps required to be followed by the taxpayers for migration to GST:

  • Dealers should collect Provisional ID & password from the office of the concerned Assistant Commissioner of Punjab Excise & Taxation Department (PETD).
  • Dealers will need to open GST common portal gst.gov.in to initiate the enrollment/migration process.
  • Using the provisional ID and password, dealers will need to login through New User Login Tab. Theywill need to generate new User ID and password as the provisional ID and password will expire once they login in the GST common portal.
  • Dealers are required to submit all the relevant details pertaining to their business and authenticate the same either by using e-signature or digital signature certificate (‘DSC’) registered with the GST common portal.

Dealers can refer to the Migration User Guide providing complete details/procedure on the web portal of Excise & Taxation Department, Punjab (www.pextax.com).

In case of any further query, taxpayers can reach the nearest facilitation center/helpdesk set up in the office of the concerned Assistant Commissioner of Punjab Excise & Taxation Department along with the required documents.

  1. Is Digital Signature certificate mandatory for all the dealers?

Digital signature certificate is mandatory only for enrollment by Companies, Foreign Companies, Limited liability Partnership and Foreign Limited Liability Partnerships.

For other taxpayers, facility of e-signature is available on validating their Aadhaar card number on the GST common portal. 

  1. Is there a need to appoint a professional like Chartered Accountant or Advocate for migration/enrollment? 

A professional like Chartered Accountant, Advocate or any other professional is not required for migration/enrollment.  A taxpayer can himself get the enrollment/migration completed.

In case of any difficulty, taxpayer can reach the nearest facilitation center/helpdesk set up in the office of the concerned Assistant Commissioner of Punjab Excise & Taxation Department (PETD) along with the required documents and get their enrollment/migration completed.

  1. What are the documents required for migration/ enrollment?

Following is the list of documentation required for migration/enrolment:-

Certain details of taxpayers will be auto-populated such as:

  • PAN of the business
  • Legal name of the business
  • State in which the business is registered
  • Zone/District/Ward/Zone Number

The taxpayers will be required to upload following documents:

  • Proof of Constitution of business.

i. In case of proprietorship business such proof may be VAT registration certificate or RC under Shop & Establishment Act.

ii. In case of partnership firm, partnership deed would be required.

  • Photographs of all Managing/Authorized Partners/Promoters and Karta of HUF.
  • Proof of appointment and photograph of Authorised Signatory.
  • Proof of Principal place of business/Additional place of business, if any.
  • The HSN/SAC Codes of the goods/commodities/services offered by the business is required.
  • Details of Bank Account of the business and upload supporting documents of the bank account. (First page of passbook).
  • Digital Signature Certificate/E-signature registered with the GSTN Portal.

All supporting documents being uploaded by the taxpayers should be in PDF or JPEG format and not larger than 1 MB

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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