GST Enrollment: Getting the Provisional ID & Completing the Enrollment Form

Last Updated at: January 07, 2020
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GST enrollment

Getting a provisional identification number is one of the foremost steps in getting your permanent GSTIN. If you have not yet enrolled for the new indirect taxation system, then you must start the process as soon as possible. You must get your hands on the enrolment form before filling it. Kickstart the GST registration process. Let us look in detail at the process on registering for Goods and Service Tax.

What is GST and GSTIN?

The goods and services tax or GST is a value-added tax for services and goods traded. The consumers pay GST. But it is paid and sent to the government for the business of selling the goods and services. Moreover, GST provides revenue for the government, which brings the country to the next level. The GSTIN number is allotted to the taxpayers in the state-wise manner. GST number consists of 15 digits. There is a proper format for the GST number as per the GST rules and regulations. The first two digits of the GSTIN represent the state code. Every state of India has a unique code.

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GST (Goods and Service Tax) is active from April 2017 and all those who have registered themselves for service tax and central excise or any other state tax laws such as VAT, need to get their GST registrations underway. The migration process from the present tax systems is available, and thus, it is essential to understand the salient features as well as the process for registration into GST. GST Number and TIN Number are two different numbers used in respect of VAT and GST transactions under Indirect Tax Structure. The full form of TIN number is Taxpayer Identification Number. It is an eleven-digit number. GSTIN has replaced TIN or VAT number.

What is an enrollment number?

GST enrollment number will help you to login into the GST portal. This is especially a process for your goods and services tax. You will receive a One-Time Password (OTP) on your registered email ID and mobile number when you log in.

Getting the Provisional ID for GST

Obtaining Provisional ID and Password:

The provisional ID and password for the GST registrations are directly obtained from your state’s VAT department. However, all existing taxpayers will be provided with a unique provisional ID and password by their tax officers. The ID and password are mandatory requirements for enrolling for GST and can be used to log into the GST portal created for this purpose. You have to get the GST provisional certificate by visiting the GST India portal.

Apply for new GST registration online

Documents Required for Registration

Other than the provisional certificate ID and password provided, ensure that you have the following documents/information with you, at the time of enrolling for GST.

  1. A personal email id to receive confirmation as well as acknowledgement.
    Bank account number and IFSC code.
  2. Proof of business, such as a partnership deed (PDF or JPEG file of the same), registration certificate, and LLP Agreement, whichever applies. Keep the soft copy of the above-mentioned documents to upload easily onto the website.
  3. A photograph of partners, owner or Karta (in case of HUF) in a JPEG file with a size not exceeding 100KB.
  4. A proof of appointment of authorized signatory, in either PDF or JPEG file, not exceeding 1MB.
  5. Bank account details (soft copy), with the image of bank account number, branch address as well as the address of the account holder (front page of the passbook, or bank statement). Again, ensure that the file size does not exceed more than 1MB.

Registration Process

Step 1: Username and Password

Go to the GST website (gst.gov.in) and create a user ID and password. You need to use the provisional ID and password here to create the login credentials on the GST website.

GST website

Click the link to the GST site, and hit ‘New User Login’ as shown below. Click ‘I agree’ on the declaration form displayed and hit ‘Continue’ to register.

GST provisional

Step 2: Login

Once you agree to the declaration and hit ‘continue’, you will be taken to the ‘Login’ page. Use the ‘Provisional ID’ provided by the tax department through mail, SMS or through any other communication, to Login.

If the ‘Captcha’ image is not clear, reload it, and enter it in the box provided before pressing the ‘Login’ tab.

GST enrollment

Step 3: Verification of credentials

As soon as you log in with the ID provided, a provisional ID verification page will be displayed. Here, you need to fill in the details required for the registration, including:

1. Valid email ID
2. valid mobile number

  • Since important information and One Time Password will be sent to this ID and number, ensure that you have filled the correct details before clicking on ‘Continue’.
  • The OTP will be sent to your email ID and mobile number, and both will be required for verification.
  • Also, remember that the email ID and mobile number entered by you will be permanent, and will register in the records for any future correspondence.
  • Any change in both email ID and mobile number can be done only after April 1, 2017, as specified in the GST ACT.
Step 4: Five Questions
  • With the OTP verified, you will get the page with new credentials.
  • There are options to fill in the personal details on the page to secure login.
  • Change the password to secure your login. Once you set the password, you will be taken through a series of security questions.
  • Answer them, and click ‘Submit’.
    There are five questions on this page and think carefully before answering. It is mandatory to fill in the answers for all the five questions.
Step 5: Enrollment Application

Once you log into the account, after securing the credentials, you will be taken to the ‘Welcome Page’ of your account.
Your Dashboard will have ‘Provisional ID Enrollment’. Click on that to get the Enrollment application.

Step 6: Complete the Form

The page displayed once clicking on the ‘Provisional ID Enrollment’ on your dashboard will contain eight slabs, indicating:

  1. Business details
  2. Promoters or partners
  3. Authorized signatory
  4. Principal place of business
  5. Additional place of business
  6. Goods and services
  7. Bank accounts
  8. Verification

Since the enrolment requires your business details, the first tab will be selected as the default. Fill in all the details asked for to complete the form.

Step 7: 8 Tabs

Include all the business details. Apart from the blank form to be filled, certain details are auto-populated in the application from the data available through the VAT system. Details such as:

  • Legal name of business as per PAN and Current Tax Act
  • PAN number of businesses
  • State under which the business is registered
  • Ward or circle or sector

Moreover, the above-mentioned details cannot be changed. However, you have the provision to edit some details. These are as follows:

1. Trade name
2. Constitution of business
3. Registration number
4. Date of registration of business
5. Document upload section.

Once you fill in the details and edit any if required, save the form, and click ‘Continue’.

Step 8: Owners’ Details

The next page of enrolment would be the details of the promoters or partners of the business. Enter the requisite details demanded, hit save and continue.

In case your business (or the names entered in the partners or promoters section) consists of an authorized signatory, you need to select the ‘Authorised signatory’ tab to fill in the details.

Step 9: Place of Business

On the ‘Principal Place of Business’, enter the relevant details, and click ‘Continue’. Do not forget to click ‘Save’ to ensure you have a hassle-free process.

Step 10: Goods and Services

Under the goods and services tab, you need to enter the ‘HSN’ code of the goods handled under your business. If you do not know the code, simply enter the name of the goods under ‘Search HSN code’ to obtain the same. Hit Save and continue.

The same applies for services, too. Enter the SAC code of the services provided, or search for it, to obtain the same, and ‘Continue’ to the next step of the enrollment form.

Step 11: Bank Details

Under this tab, you need to enter details of the Bank account, type of bank account and IFSC code. However, the supporting documents for the same (soft copy of passbook or statements) need to be uploaded.

Step 12: Verification

Once you submit all the details, you will have to verify the same and sign it with the DSC (digital signature certificate).

Submit the form, with DSC, after verification. The ‘Successful Submission’ message will be displayed on screen. You will receive an acknowledgement within 15 minutes of submission. And then, you will receive an ARN or application receipt number to your mail ID. You can refer the mail for further queries regarding the enrollment form.

If you are comfortable using the internet, then you can apply for enrolment without anyone’s help. You must know and hold all the documents that you will need later. Therefore, after you have collected the necessary documents you must complete the process on the GST portal.

To know more about GST Registration: Click here

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