Gst Registration Extension for Existing Taxpayers

The Goods and Services tax (GST) network has extended the date of GST registration or migration of existing taxpayers till the end of April, 2017. Since, many of the States have not migrated even 50% of their existing taxpayers to the GST system, the deadline has been extended to help States and Taxpayers complete the formalities in the current month prior to the July 1st, 2017 rollout.

GST Migration

The process of migration of more than 8 million taxpayers to the GST structure started in November, 2016 with a staged migration for every state. However, after completion of the migration, most states registered migration of less than 50% of the taxpayer base and the enlistment numbers remained low. Hence, the deadline has been revised as under to accommodate more taxpayers:

State	Start Date for GST Migration	Revised GST Migration Deadline
Puducherry	8-Nov-16	30-Apr-17
Sikkim	8-Nov-16	30-Apr-17
Maharashtra	14-Nov-16	30-Apr-17
Goa	14-Nov-16	30-Apr-17
Daman and Diu	14-Nov-16	30-Apr-17
Dadra and Nagar Haveli	14-Nov-16	30-Apr-17
Chhattisgarh	14-Nov-16	30-Apr-17
Gujarat	15-Nov-16	30-Apr-17
Odisha	30-Nov-16	30-Apr-17
Jharkhand	30-Nov-16	30-Apr-17
Bihar	30-Nov-16	30-Apr-17
West Bengal	30-Nov-16	30-Apr-17
Madhya Pradesh	30-Nov-16	30-Apr-17
Assam	30-Nov-16	30-Apr-17
Tripura	30-Nov-16	30-Apr-17
Meghalaya	30-Nov-16	30-Apr-17
Nagaland	30-Nov-16	30-Apr-17
Arunachal Pradesh	30-Nov-16	30-Apr-17
Mizoram	30-Nov-16	30-Apr-17
Manipur	30-Nov-16	30-Apr-17
Uttar Pradesh	16-Dec-16	30-Apr-17
Jammu and Kashmir	16-Dec-16	30-Apr-17
Delhi	16-Dec-16	30-Apr-17
Chandigarh	16-Dec-16	30-Apr-17
Haryana	16-Dec-16	30-Apr-17
Punjab	16-Dec-16	30-Apr-17
Uttarakhand	16-Dec-16	30-Apr-17
Himachal Pradesh	16-Dec-16	30-Apr-17
Rajasthan	16-Dec-16	30-Apr-17
Kerala	1-Jan-17	30-Apr-17
Tamil Nadu	4-Jan-17	30-Apr-17
Karnataka	1-Jan-17	30-Apr-17
Telangana	1-Jan-17	30-Apr-17
Andhra Pradesh	1-Jan-17	30-Apr-17
Taxpayers who are registered under Central Excise Act but not registered under State VAT	7-Jan-17	30-Apr-17
Taxpayers who are registered under Service Tax Act but not registered under State VAT	25-Jan-17	30-Apr-17
New GST Registration	To be announced

How to Migrate to GST?

To migrate an existing tax registration to GST or GSTIN, the taxpayer can login to the GSTN Portal and migrate data to GST. To migrate to GST, a provisional ID and password provided by the tax department would be required. Using the provisional ID and password and the following documents / information, the GST migration can be completed easily:

Valid email address
Valid mobile number
Bank account number
IFSC code

Business Registration Document

In case of Partnership Firm: Partnership deed.
In case of LLP or Company: Incorporation Certificate
In case of others: Registration Certificate

Bank Documents

Bank account number
Address of branch
Address of account holder
Few transaction details

Click here to visit the India Filings GST Portal to know more about GST registration, filing and migration.

Back to Learn

Frequently Asked Questions

Common questions about GST Registration Extension for Existing Taxpayers in India.

The Goods and Services Tax (GST) network has extended the deadline for existing taxpayers to complete their GST registration or migration until the end of April 2017. This extension aims to provide more time for states and taxpayers to complete the necessary formalities before the GST rollout on July 1, 2017.

The deadline for GST migration has been extended because many states have not been able to migrate even 50% of their existing taxpayers to the GST system. By extending the deadline, the states and taxpayers can have more time to complete the migration process before the GST implementation.

The article provides a comprehensive list of states and their revised GST migration deadlines, all of which have been extended to April 30, 2017. Some of the states mentioned include Maharashtra, Gujarat, Odisha, West Bengal, Uttar Pradesh, Delhi, and Tamil Nadu.

Existing taxpayers can migrate to GST by logging into the GSTN Portal using the provisional ID and password provided by the tax department. They will need to provide valid information such as email address, mobile number, bank account details, business registration documents, and other required documents to complete the migration process.

To migrate to GST, taxpayers will need to have the following documents ready: valid email address, mobile number, bank account number, IFSC code, business registration document (like partnership deed, incorporation certificate, or registration certificate), photographs of promoters and authorized signatory, proof of appointment of authorized signatory, and bank account details.

The article does not provide a specific date for when the new GST registration process will be announced. It only mentions that the new GST registration "To be announced" without giving a timeline.

The GST migration process aims to transition more than 8 million existing taxpayers from the current tax system to the new Goods and Services Tax (GST) structure. This migration is necessary to ensure a smooth rollout of the GST regime on July 1, 2017.

Yes, the GST migration process is mandatory for all existing taxpayers who are currently registered under various tax laws, such as Central Excise Act, Service Tax Act, and State VAT laws. They need to migrate their existing registrations to the GST system before the July 1, 2017 deadline.

July 1, 2017, marks the implementation date for the Goods and Services Tax (GST) regime in India. This tax reform aims to replace multiple indirect taxes with a comprehensive indirect tax system, simplifying the taxation process and facilitating a common national market.

The article provides a link to the India Filings GST Portal, which offers more information about GST registration, filing, and migration processes. Taxpayers can visit this portal to learn more about the GST transition and ensure they are prepared for the upcoming changes.