Online Process for GST Enrollment

All existing taxpayers of VAT, Service Tax, and Central Excise shall enroll for GSTIN on the GST portal. The requirement to apply GSTIN rose after implementing

GST for taxation across India. The new tax framework replaced VAT, Service Tax, and Central Excise. Hence the taxpayer shall migrate to GSTIN. The individual shall migrate through registering on the GST portal by providing necessary documents. In this article, we shall look at the online process for GST enrollment.

GST Pre-Registration

The process for GSTenrollment started for about 65 lakh VAT registration holders. Further, the process also includes 20 lakh

service tax registration holders and around 3 lakh central excise tax registration holders. The rest of the 85 to 90 lakh existing tax payers shall migrate to the GST system before the rollout of the GST and the beginning of process for new GST registrations. Further, the Ministry provided a provisional identification number for all existing VAT as well as for service tax and central excise registration holders. The number shall provide support to complete the process of migrating to the GST.

GST Registration-Authorized Signatory

The company or the entity shall appoint a primary authorized signatory to complete the GST registration formalities. The primary authorized signatory shall hold responsible to perform action on the GST System Portal on behalf of the taxpayer. The authorized person shall receive all communication from the GST Portal related to the taxpayer.

How to Enrol on GST Portal For GST enrollment, the taxpayer shall follow the following steps:

Step 1: Obtain Provision ID

To enroll on the GST portal, existing VAT or service tax registration holders must first obtain a provisional ID from the tax department. All VAT or service tax holders possessing TIN numbers with validated PAN data shall obtain a Provisional ID. The taxpayer shall receive the provision ID from the concerned State VAT department VAT portal and through the ACES portal for service tax registration holders.

Step 2: Generate GST User ID & Password

Once the provisional ID is available along with the temporary password, current assessee's can access the GST portal and generate a new GST user id and password. While obtaining the new GST user id and password, the applicant must also provide the latest email ID and mobile number.

Step 3: Email and Mobile Verification

The applicant receives a one-time password (OTP) to the registered email ID and mobile number. After OTP verification, the applicant shall create a new login ID (username) and password for logging into the GST portal in the future. To finish the process, the applicant must provide additional information to generate credentials. The additional information can be utilized for regaining the account access in the event of loss of password.

Step 4: Furnish Business Information

The applicant must provide the following details related to the business after setting up the username and password:

Business details,
Details of partner or promoters,
Authorized signatory details,
Principal place of business and additional place of business,
Goods and services as well as
Bank account details, verification of details and others

After entering the details, the applicant shall upload the documents to the GST portal. After attaching the documents the applicant shall attach the digital signature authorized by a person utilizing a class 2 digital signature. On successful submission, an exclusive application reference number (ARN) will be generated and the equivalent will be intimated on registered email ID and mobile number.

Step 5: GST Allotment

On processing of the application, GSTIN is allotted to the applicant. GSTIN is a 15 digit number, of which first two digits will be State Code, next 10 digits shall be PAN, 13th digit will be entity code in the event of more than one registration in the single state, the 14th digit will be maintained blank for future usage and 15th digit will be a check digit.

(Know more about Decoding GSTIN). "Meaning

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Frequently Asked Questions

Common questions about GST Enrollment Process Online.

The GSTIN is a unique 15-digit number assigned to a taxpayer during the GST enrollment process. It is mandatory for all existing taxpayers of VAT, Service Tax, and Central Excise to obtain a GSTIN as the new GST regime has replaced these previous tax systems. The GSTIN is required for filing GST returns and conducting business transactions under the GST framework.

All existing taxpayers of VAT, Service Tax, and Central Excise are required to enroll for GSTIN. This includes approximately 65 lakh VAT registration holders, 20 lakh service tax registration holders, and 3 lakh central excise tax registration holders. Additionally, any new businesses or entities that need to register under GST will also need to obtain a GSTIN.

Existing VAT or service tax registration holders can obtain a provisional ID from the concerned State VAT department or the ACES portal, respectively. This provisional ID, along with a temporary password, is required to access the GST portal and generate a new GST user ID and password.

During the enrollment process, you will need to provide various details related to your business, such as business information, details of partners or promoters, authorized signatory details, principal and additional places of business, goods and services offered, bank account details, and supporting documents. Accurate and complete information is essential for successful GST registration.

The GSTIN is a 15-digit number where the first two digits represent the state code, the next ten digits are the PAN (Permanent Account Number), the 13th digit is an entity code for multiple registrations in a single state, the 14th digit is currently blank for future use, and the 15th digit is a check digit.

The company or entity must appoint a primary authorized signatory to complete the GST registration formalities. This authorized signatory is responsible for performing actions on the GST System Portal on behalf of the taxpayer and receiving all communications related to the taxpayer from the GST Portal.

After generating a new GST user ID and password, you will receive a one-time password (OTP) on your registered email ID and mobile number. You must verify these OTP codes to complete the email and mobile number verification process, which is a necessary step in the enrollment procedure.

After successful submission of the GST enrollment application, an exclusive Application Reference Number (ARN) is generated and intimated to the applicant via the registered email ID and mobile number. This ARN serves as a reference for tracking the status of the application and any future correspondence related to the GST registration process.

Yes, a business can have multiple GSTINs in certain scenarios. For example, if a business has multiple verticals or operates in different states, it may require separate GSTINs for each vertical or state. The 13th digit in the GSTIN structure is used to represent the entity code for multiple registrations in a single state.

The time required to obtain a GSTIN after submitting the enrollment application can vary depending on the completeness of the application, the verification process, and the volume of applications being processed. Generally, it is advisable to apply for GSTIN well in advance to ensure timely registration and compliance with the GST regulations.