1. Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act.
Existing taxpayers include taxpayers 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)
2. Do I need to enrol for GST?
All existing taxpayers registered under any of the Acts as specified in Question 1 will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.
3. Why do I need to enrol myself as a taxpayer on the GST Common Portal?
The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.
The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.
Enrolment will help you migrate easily to GST on appointed date when GST gets implemented. After you enrol, you will be provided Provisional registration on 1st day of GST Rollout and you can quote the provisional ID as your GST Identification Number (GSTIN) on your invoices. Enrolment now will help you avoid rush at the last moment.
4. Why can’t data from tax department be migrated to GST? Why are being asked to provide this data?
The data available with various tax authorities is not complete with respect to registration form under GST and thus fresh enrolment has been initiated. Also, this will ensure your latest data will be available in GST Database without any recourse to amendment process, which is the norm to update the data under tax laws today.
You do not need to provide any information on paper. Everything has to be done online.
5. What are the prescribed limits for registration under GST?
Refer the GST Act available on the GST Common Portal to understand the law.
6. Is there a concept of deemed enrolment under GST?
No. There is no deemed enrolment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enrol themselves at the GST Common Portal.
7. I am not an existing taxpayer. Do I need to enrol?
No. In case, you wish to register yourself under the GST Act, you may file an application after the appointed date. In case you wish to register under the existing laws, you may register yourself under the respective Acts by visiting the relevant State/ Center Tax department websites.
8. I run a departmental store. Do I need to register?
Any existing taxpayer registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax need to enroll with GST as per the State Enrollment schedule.
Any new taxpayer can register after the appointed date.
9. From when the GST be applicable in India?
There is no official communication available regarding the start date of GST in India. You can visit the GST Common Portal – www.gst.gov.in to keep yourself updated about the latest news regarding the GST Law.
10. What will be the rate of GST for me?
The empowered committee will announce the GST rates applicable for different categories in due course of time.
11. Will GST reduce the tax burden?
GST is a tax reform aimed to reduce taxation burden. However, its implications could differ for each Taxpayer depending on business activities and taxes applicable as per the existing laws.
12. How will I file return?
As of now, only the VAT registered taxpayers are being enrolled under GST. Taxpayers registered under Service Tax or Excise will be enrolled in due course. Once the GST Law is implemented, the GST Common Portal will facilitate the filing of returns and adequate help will be available in form of videos, FAQs and User Manuals on the portal.
13. After the GST is implemented, how will our existing appeals, assessments, adjudication, and inspection, outstanding cases be resolved?
Existing appeals, assessments, adjudication or any other proceedings initiated or to be initiated under the existing laws will continue to be undertaken under the existing laws.
14. How can I pay GST?
Once the GST Law is implemented, taxpayers can pay GST either online or offline through the GST Common Portal.
15. Will I continue to be exempted from Tax after the GST is applicable?
Once the GST Law is implemented, you can refer the law and find the nuances. You can visit the GST Common Portal – www.gst.gov.in to keep yourself updated about the GST Law.
16. What is the legal status of GSTN. Why should I share my information with GSTN?
Goods and Services Tax Network, (GSTN) is a Section 8 (not for profit), non-Government, private limited company set up by Central and State Governments together. The Company has been set up as national agency to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST).
GSTN has been tasked with creating GST Portal where registration, return filing and challan creation will happen for all taxpayers under GST. The enrolment of existing taxpayers is part of work assigned to GSTN and hence you should share information about your firm on GST Portal.
17. How will GSTN ensure security of my information?
Multi-layered security arrangements have been under the supervision and approval of Government for ensuring the information of taxpayers.
18. What does the word ‘enrolment’ under the GST Common Portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.
Enrolment means filling up of details like, legal name, Constitution of Business, Address of Principal Place of Business, details of promoters like directors in case of company, partners in case of partnership etc. on GST portal. (www.gst.gov.in)
19. Is there a fee or charge levied for the enrolment under GST?
No. There is no fee or charge levied for the enrolment of a taxpayer under GST.
20. What is the basis for getting Provisional ID under GST?
You should be registered under one or more of the taxes (State VAT/Sales Tax or Central Excise or Service Tax or Luxury Tax, Entertainment Tax or Lottery Tax or Entry Tax) and should have a valid PAN.
21. How will I get the Provisional ID? Who will provide the Provisional ID and password to me?
You will be provided Provisional ID and password by your tax authority. In case you have not got it, please contact your tax authority.
22. I have not received my Provisional ID and password to apply for enrolment with GST. What can I do now?
23. I have received my Provisional ID and password to apply for enrolment with GST. My Provisional ID and password is not working. What can I do now?
24. What is the format of Provisional ID?
25. Which information and documents are required to enrol with GST?
Before enrolling with the GST Common Portal, you must ensure to have the following information:
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Documents
S.No. | Documents | File Size Format | Maximum Allowable Size |
1. | Proof of Constitution of Business
| PDF or JPEG | 1 MB |
2. | Photograph of Promoters/ Partners/ Karta of HUF | JPEG | 100 KB |
3. | Proof of Appointment of Authorized Signatory | PDF or JPEG | 1 MB |
4. | Photograph of Authorized Signatory | JPEG | 100 KB |
5. | 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 | 1 MB |
In case you are unable to upload any document, check the Internet connectivity, file size and format of the document you are trying to upload.
26. How long will enrolment drive continue?
We are starting with State VAT taxpayers first. Since Central Excise Taxpayers are also registered under VAT, they will be covered under this period. (November to 15th January)
For Service Taxpayers: 1st to 31st January 2017.
For other taxes like entertainment tax or entry tax or luxury tax, if they are not registered under VAT or Service Tax, enrolment will be done in January 2017.
27. Why do I need to register in advance when the GST law is not yet applicable?
You are advised to enroll with GSTN as per the State schedule so that you do not face any difficulty after the GST Law is applicable. In case you delay in registration, you may get deprived of functionalities that are available from the date of application of GST till you register.
28. What if I do not enrol as per the State schedule?
Unless, you enrol yourself at the GST Common portal, you would not be able to file any Tax return or statutory form at the GST portal. Nor you would be able to access any post-login functionalities available to the Taxpayers at the portal.
29. If I am registered under VAT and Service Tax both, will I get one registration or two under GST?
For all the Acts subsumed under GST act, irrespective of number of authorities with which you are registered, only one GSTIN will be issued for the State.
30.I have two registrations under VAT with same PAN. Will I get two registrations under GST?
Business entities are allowed more than one registration for the same PAN if they have separate verticals and they maintain accounts as per Accounting Standards -17. If your business entity has one PAN but you have multiple verticals which maintain separate accounts as per Accounting standard-17, you will be provided multiple GSTINs.
31. When do I need to enrol with the GST Common Portal? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory tax Acts? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Question 1?
The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.
No. The enrolment process is common for all taxpayers registered under Centre, State or Union Territory Tax Acts as specified in Question 1.
32. I have multiple businesses in one State registered using the same PAN. Do I need to enrol each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business within the State please get in touch with your Jurisdictional Authority.
33. Are existing taxpayers required to enrol separately with Central and State authorities under GST?
No, any existing taxpayer who wants to seek enrolment under the GST Act needs to apply at the GST Common Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.
34. What is ISD Registration?
ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of the tax invoices of the services received at the Head Office, to its branches where the services have been supplied actually. Tax invoice refers to the invoice issued under Section 23 of the Model Goods and Services Act.
If you are an existing ISD Taxpayer, you need to apply afresh in the GST Common Portal for the State in which you desire to seek registration. For that you need to inform your Central Jurisdictional Authority.