FAQs on GST Migration & Registration

Last Updated at: Jan 15, 2021
The 40th GST Council meeting held recently has reduced/waived late fee for non-furnishing Form GSTR-3B for the tax period from July, 2017 to January, 2020. There will be no late fee/penalty if there is no tax liability. Maximum late fee has been capped at Rs 500/per return if there is any tax liability. The reduced rate of late fee would apply for all the GSTR-3B returns furnished between July to September 2020. 


You must understand that payment of GST is mandatory for all businesses. Organizations which were involved in paying any of the taxes which were amalgamated in the Goods and Services Tax are considered under this category. So, even if you do not apply for a GSTIN, you cannot get rid of the responsibilities.

Which businesses are categorised as existing taxpayers?
Any legal entity registered under any tax laws as prescribed by the state or central government is considered an existing taxpayer. These include like Value Added Tax Act, Central Excise Act and Service Tax Act. Others include entry tax, luxury tax, and entertainment tax, except for those levied by local bodies.

Browse the articles below for more free information and guidance on government registrations, tax, compliance, patent filing process and more.

How must one enroll into GST?
All existing taxpayers will be moved to GST. A GST portal has been created for taxpayers; there is no paper-based enrollment. Enrollment is free of charge and the entire procedure can be found here.

Can you use your existing login for the GST portal?
When you first login to the GST Common Portal, you need to provide the username and password that you received from the State VAT or Centre Tax Department. However, for the subsequent login, you need to create a username and password during the enrolment procedure at the GST Common Portal. You can then use the username and password that you created to login at the GST Common Portal.

What to do when you haven’t received the provisional ID?
One must contact the helpdesk, who will in turn let you know what went wrong with your application. If the problem of issuance still persists, then you must get in touch with the state VAT department. It is also possible that you have received the id, but it’s not working. This may happen if you’ve changed your PAN after December 2015. If that is the case then you must contact the commercial tax or VAT officer and ask them to communicate your new PAN along with VAT-TIN to GSTN. Say if you haven’t changed your PAN, then immediately get in touch with the help desk.

We provide the GST rate finder service. By using this service, you can find the HSN code list with GST rate. This finder service is also called the HSN code finder. The HSN code is used to find the GST rates of goods and services.


What to do in case of a forgotten password?
Clicking on the ‘Forgot password’ link will give you an OTP, which will be sent to your registered email address and phone number. Use it to reset your password. If you don’t get your OTP on time, hit ‘resend’ and you can get it again. Please note that the OTP you receive is valid for 10 minutes.

Should I give my tax professional’s email address and contact number during GST enrolment?
No, it is not but you have to give out the details of your authorized signatory appointed by you. It is imperative to know who can be an authorized signatory. It depends on which type of business it is. Say if it’s a proprietor type, then the proprietor or anyone appointed by the latter; if it’s a partnership, any authorized partner or anyone authorized by them. If it’s a LLP, company, society or a trust, the person authorized by the board or governing body can act as an authorized signatory.

What are the details that need to be prefilled in the enrolment application?
PAN of the business, legal name of the business, name of the state, reason of liability to obtain registration. You can find your state jurisdiction, ward, circle, sector number, and centre jurisdiction on the VAT registration certificate.

What is DIN?
Director Identification Number given to the directors of a company by the Ministry of Corporate Affairs.

What is the principal place of business and additional place of business?
It’s the primary location within the state where the business is done from. An additional place of business is the place of business where taxpayer carries out business other than the principal place of business.

What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature that is an internationally accepted product coding system used to maintain uniformity in classification of goods.

SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.

Which bank should I provide in the enrolment application?
Submit details of the bank used for carrying out business transactions.

Can I submit my enrolment application at GST common portal without electronically signing the application?
Yes you can, but you’ll have to sign the application at some point as allowed under the GST Act. Electronically signing the application is mandatory for enrolment by companies, foreign companies, LLPs, FLLPs. However, for others is not mandatory.

What to do when your DSC is not registered with GST common portal?
You cannot submit your application if your DSC is not registered with the portal. So the first step would be to get it registered.

What does one mean by ARN?
An Application Reference Number is a unique number assigned to each transaction completed at the GST Common Portal. If you don’t get your ARN within fifteen minutes of your enrolment step, you will get an email detailing out instructions to how to go about it.

In case of losing the internet connection, can one retrieve the saved application?
Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved Enrolment Application.

What if there’s a mismatch with the PAN validation?
You need to resubmit your application with valid details.

My DSC has expired or revoked?
One needs to re-register his/her valid DSC with GST. Login to the portal with valid credentials. Go to Dashboard > Register/ Update DSC menu.

What does e-signature and how does it work?
It’s an online signature to facilitate an Aadhar holder to digitally sign a document. Firstly, the applicant selects the ‘submit the e-signature’ on the verification page. Post that, one validates the Aadhar number and one receives an OTP that needs to be entered in the common portal. Once all that is done, the e-signature process is done with.

How mandatory is Aadhar number?
While it is optional to mention your Aadhar number, but in case you want to use your e-sign, it is imperative to fill in your Aadhar number.

Can an enrolment application be rejected?
Yes, it can rejected in case details submitted are not in tandem with what exist on certain documents. The taxpayer, however, will be given a good chance to explain his/her spot.

Can you make changes post submitting the application?
Yes, you can. The amendments include mobile number and email address, which can be changed after the appointed date.

When will the provisional registration certificate be issued?
It will be available for viewing and download at the Dashboard of the GST Common Portal on the appointed date. However, it is imperative to note that the certificate will be available only if the application is submitted successfully.

The final registration certificate will be issued within six months of the documents being verified by central and state officials.

8. It is best that you enroll in the GST composition scheme as soon as possible. If you fail to do it, you may be charged with tax evasion as well as tax avoidance. The GST mechanism will make sure that you are penalized for the delays in filing Goods and Services Tax returns.

A lawyer with 14 years' experience, Vikram has worked with several well-known corporate law firms before joining Vakilsearch.