[ALERT] Migrate to GST on Time

GST in mandatory. Get registered before the window closes.

    How it Works:
  • Complete form & upload the required documents.
  • ARN to be generated on completion of enrollment.
  • Provisional registration to be granted in four to six days.
  • Fill in the form on the right and avail of a special offer to get started.
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Goods & Services Tax (GST), to be rolled out on July 1, 2017, is an all-in-one tax that replaces the following taxes:

  • VAT
  • Excise Duty
  • Service Tax
  • CST
  • Octroi
  • Luxury Tax
  • Entertainment Tax

Businesses registered to pay any of the above-mentioned taxes are required to have a GST registration by the rollout date. For now, only provisional registration is being granted. It will take four to six working days for it to be approved once you submit the application along with the correct documents. The permanent registration will be granted some time over the next six months, or as specified by the central government.

Is GST applicable to me?

GST is currently applicable to any business currently registered to pay the above-mentioned taxes. Transition to GST, in fact, began in November 2016 and was due to end on January 31, 2017. The GST Council has, however, continued to accept applications.

What do I need to do now?

For now, all you need to do is apply for provisional registration. To begin the process, you need to get your provisional login ID and password. Once you have these, you simply need to submit a handful of documents and we’ll ensure that you have provisional registration at the earliest.

Features of GST

Incremental Tax:
Like VAT, GST is charged incrementally, at every step of the supply chain. It will also have complete set-off benefits and a composition scheme.

GST Rates:
The GST council has decided on a four-tier structure. The GST rate will depend on the type of goods and services. Currently, the slab rates are 5%, 12%, 18% and 28%. The rate for gold is yet to be decided, and will likely to be the lowest of all.

CGST & SGST:
GST will have a central component (Central Goods and Services Tax or CGST) and a state component (State Goods and Services Tax or SGST). Therefore, centre and state will levy GST on all entities. Inter-state transactions will attract the Integrated Goods and Services Tax (IGST), to be levied by the centre.

The GST migration process involves two initial steps: collection of the provisional ID and password and application for enrollment into the GST programme.

Step One: Collection of Login Details

The tax department with which you are registered will provide you with your login details to the GST portal.

VAT Registrants:

  • Log on to the website of the commercial taxes department.
  • Ensure that your browser has pop-ups enabled.
  • A pop-up will instantly provide you with the provisional ID and password.
  • In case there is no pop-up, contact the tax department and inform them that you have not received your provisional ID and password.

Central Excise & Service Tax Registrants:

  • Log on to CBEC’s ACES portal.
  • As soon as you login, you will see a pop-up.
  • Click the hyperlink. It will take you to the section with the provisional ID and password.
  • In case this does not happen, contact the tax department and inform them that you have not received your provisional ID and password.
  • Once you have these details, you will need to send them to us, along with the following documents:

Documents Required

  • Certificate of Incorporation/Partnership Deed/Limited Liability Partnership Agreement
  • Promoters' Details [with photograph]
  • PAN Card of the Promoters and the Business
  • Bank Statements of the Directors/Promoter/Partners
  • Address Proof of the Directors and the Business
  • Tax Registration number
  • Valid DSC
Step Two: Provisional Registration

Once you provide us with the documents, we will enroll you into the GST programme. You will be able to track the progress of your application via the Acknowledgement Receipt Number (ARN) we will provide you with. Within four to six days, the GSTN will issue your business a provisional registration certificate. This certificate will be valid for six months or until the government recommends.

Step Three: Permanent Registration (Not Included in this package)

Within six months of receiving the provisional registration, registrants will be required to complete permanent registration. At this stage, certain additional documents may need to be provided. If all is in order, the GST Registration will be granted. If the details provided are found to be incorrect, provisional registration will be cancelled (you will, however, have the right to challenge this decision).

Is enrolment with central and state authorities to be done separately under GST?

Enrolment is common, despite there being separate central and state taxes. In fact, not just registration, returns and challans for central and state GST will also be common.

Can separate business verticals in the same state be enrolled under GST under the same PAN?

No, only one GST registration in a state is allowed under a single PAN. Therefore, if you have several tax registrations under the same PAN, you would need to contact the jurisdictional authority to enroll the other verticals.

Does the threshold limit apply for current taxpayers?

No, the exemption limit (of a supply turnover of Rs. 20 lakh) does not apply to existing VAT, service tax & central excise registration holders. All existing taxpayers must register under GST or prove that it does not apply to them.

My business does not qualify for GST registration. How can I withdraw from GST?

In the unlikely situation that you need to withdraw, you would need to file an application in Form GST Reg-24.

How long will it take for the provisional application to be approved? Can it be rejected?

It generally takes 4 to 6 working days for provisional registration to be granted. The application could be rejected if incorrect documents have been uploaded, or if it has been uploaded with the wrong DSC. However, you will be given the opportunity to make your case before the registration is cancelled.

Strong Experience

We have helped over 140,000 start-ups and SMEs complete various registration and compliance procedures over the past five years.

Convenient Process

You can submit documents and information online and get regular updates on your request. You can even check the status on your mobile.

Dedicated Support

Our support team has the expertise to tackle any problem that may arise during the process. We will also provide you with regular updates on GST.

About Vakilsearch

We are a technology-driven platform organising the professional services industry in India. Our services cover all the legal needs of businesses, such as incorporation, government registrations & filings, accounting, documentation and annual compliances. We also offer a wide range of services to individuals, such as property agreements and tax filing. Over the past five years, we have worked with over 140,000 start-ups and SMEs, including well-known ones such as Taxi For Sure, Housing, Big Basket and Sulekha.