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GST Migration Procedure


GST Migration Procedure

Migration in GST refers to the process of issuing GSTIN to the existing taxpayers of VAT and/or Service Tax. For a smooth GST migration process, the GSTIN shall replace the existing VAT and Service Tax certificates. Any taxpayer registered to the Central Excise or Service Tax shall receive details to transfer to GST in the ACES Portal. After providing the required details, the portal initiates the verification process. Upon approval, the taxpayer receives the GSTIN. This article covers the eligibility for GST Migration Procedure, the process for enrolment under GST Portal and documents required.

Eligibility for GST Migration Procedure

Existing taxpayers are legally responsible to register under the GST system portal. An existing taxpayer is an entity registered with each of the authorities:

  • Central Excise
  • Service Tax
  • State sales tax or VAT (except for exclusive liquor dealers)
  • Entry tax
  • Luxury Tax
  • Entertainment tax

Additional enrolment here means validating the data of current taxpayers and filing up the remaining key fields.

Process for enrolment under GST System Portal

Paperless procedure: The complete system of enrolment will be paperless; consequently, no hard copies will be entertained by the department. Additionally, all the aforementioned registered taxpayers will need to visit the GST system portal.

Further, all the taxpayers should register for GST, if the annual turnover is greater than Rs.20 lakh which is the GST exemption limit for registration.

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Obtain Provisional ID

Prior to visiting the GST system portal to being the migration procedure, you must have the provisional ID and password given to you by your related state authorities. In case you do not have a provisional ID, you can contact the ward officer for the same. 

Online GST Registration

If you possess a provisional ID and password, you can complete the GST migration procedure with the following additional information:

  • Valid email address,
  • Valid mobile number,
  • Bank account number and
  • IFSC code

Documents Required for GST Migration and Registration

You must submit the following documents for GST migration

  • Proof of constitution of business
    • Partnership deed: partnership deed
    • For LLP: Certificate of Incorporation and Partnership Deed
    • In the case of Company: Certificate of Incorporation
  • Passport photo of the Promoters or Partners
  • Proof of appointment of authorized signatory
  • Photograph of authorized signatory 
  • Opening page of passbook or statement with the following information:
    • Bank account number,
    • Branch Address,
    • Address of account holder and
    • Few transaction details

GST Migration Acknowledgment Number

After submitting the form on the GST portal with all the information and documents, an acknowledgment number is generated. The acknowledgment number must be saved for all future correspondences.

Current Status of GST Migration

  • The Commercial Taxes Department of each State have fixed a due date and have began the validation of PAN data of the dealers and communicated the provisional ID and password for GST migration.
  • Traders in some of the States who have enrolled themselves with the portal have been given a GSTN number. (Know the meaning of GSTN Number)
  • The Commercial Taxes Department shall also enable Aadhaar based e-signature to digitally sign documents on the GST portal.
  • After the launch of the GST portal, the Department has organized special camps at major locations for GST registration and migration.

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