GST Registration Extension
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.
No Late Fee for GSTR-1 & GSTR-3B Return
The biggest relief extended to small business by the 31st GST Council is the waiver of late fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced:
“Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.”
Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.
GST Annual Return Due Date Extended
All entities having GST registration are required to file GST annual return in form GSTR-9. The due date for filing GST annual return is usually 31st December of each year for the financial year ended on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing GST annual return was originally extended upto 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.
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|
|Daman and Diu||14-Nov-16||30-Apr-17|
|Dadra and Nagar Haveli||14-Nov-16||30-Apr-17|
|Jammu and Kashmir||16-Dec-16||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
- Photograph of promoters
- Proof of appointment of authorized signatory
- Photograph of authorized signatory
- Bank account number
- Address of branch
- Address of account holder
- Few transaction details
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