GST Migration FAQs – Goods and Services Tax Registration

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.

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.

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.

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.

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.

No, it is not but you have to give out the details of your authorised signatory appointed by you. It is imperative to know who can be an authorised 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 authorised partner or anyone authorised by them. If it’s a LLP, company, society or a trust, the person authorised by the board or governing body can act as an authorised signatory.

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.

Director Identification Number given to the directors of a company by the Ministry of Corporate Affairs.

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 the taxpayer carries out business other than the principal place of business.

HSN stands for Harmonized System of Nomenclature, which 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.

Submit details of the bank used for carrying out business transactions.

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 it is not mandatory.

You cannot submit your application if your DSC is not registered with the portal. So the first step would be to get it registered.

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 enrollment step, you will get an email detailing instructions on how to go about it.

Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved Enrolment Application.

You need to resubmit your application with valid details.

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.

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.

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.

Yes, it can be 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.

Yes, you can. The amendments include a mobile number and email address, which can be changed after the appointed date.

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.