GST – Provisional Registration in GST Portal of dealers presently registered under State Act

(This note of STVAT Consulting is only for the purpose of guidance. This note does not exhaustively cover the entire legal provisions on the topics discussed. Since GST law is evolving please note the date and context of the note before drawing an analogy to your context. Guidance notes do not constitute legal advice. You are advised to seek professional assistance.)

 

Migration of registration to the GST portal www.gst.gov.in, of dealers presently registered under the VAT Acts in Kerala, Tamil Nadu, Karnataka, Telangana and Andhra Pradesh is scheduled from 01/01/2017 to 15/01/2017.

Presentation by Tamil Nadu Commercial Taxes Department on GST Sign up process is available in our website  http://gstindiaonline.com/pages/downloads/doc/gst_migration.pdf . The Process of Enrolment is common across States except for the manner of Obtaining Provisional ID and Password. The circulars of different states on the procedure to obtain Provisional ID and Password is updated in our website in the following link

http://gstindiaonline.com/pages/gstlegislation/GST%20Procedure/gst%20registration.asp

Brief details of the procedure for migration of dealers registered under the TNVAT Act is presented in this note.

1.  Log in https://ctd.tn.gov.in with your user ID and Password

2.  Provisional ID and Password is provided in the link in the Home page under Search Menu. Click on the image with words “Download Registration Data for GST”

3.  Go to www.gst.gov.in and click on “New User Login” and follow the flow of screens.

4.  The Next screen is for entering the details of Email and Phone number to which you would like to receive communication.

5.  One Time Password (OTP) valid for only 10 Minutes would be communicated

6.  After Validation of OTP, screen for creating new UserID and Password for the GST Portal is to be completed.

7.  Next select “Existing User” in home page of www.gst.gov.in and Login with New UserID and Password.

8.  Digital Signature (DSC - Class2 or Class3) is to be registered (optional for Proprietorship Business).

9. In the Next Screens details of Business etc., need to be filed.  FAQs for Enrolment of the Existing Taxpayer on the GST System Portal is enclosed for guidance under link  http://gstindiaonline.com/pages/downloads/doc/Migration_FAQ.pdf .

10. Please keep ready scanned copy of the following documents to be uploaded.

S.No. Documents File Size Format Maximum Allowable Size
1.

Proof of Constitution of Business

  • In case of Partnership firm : Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)

  • In case of Others : Registration Certificate of the Business Entity

PDF or JPEG 1 MB
2.

Photograph of Promoters / Partners / Karta of HUF

JPEG 100 KB
3.

Proof of Appointment of Authorized Signatory

PDF or JPEG 1 MB

4.

Photograph of Authorized Signatory

JPEG 100 KB

5.

Opening page of Bank Passbook / Statement containing Bank Account Number of < Account Number >, Address of Branch,

Address of Account holder and few transaction details

PDF or JPEG 1 MB

11. Please also keep handy HSN codes of Goods Manufactured / Traded and the accounting code of Services rendered.

12. Enrolment application must be submitted using the DSC already registered as mentioned in Step 8. above. For Proprietorship Business AADHAR based submission is enabled. 

 On validation of the documents uploaded Provisional Registration Certificate will be generated.

GST Compliance Team
STVAT Consulting

Date : December 31, 2016