Every taxpayer registered under excise/VAT/service tax will enroll on the Common Portal, by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the commissioner.

Following points that every taxyer must know in the GST migration

  • All existing taxpayer will be transferred to GST. Liquor dealers registered under the VAT are not required to migrate.
  • There is no deemed enrollment under GST, all the taxpayers are expected to visit the GST common portal & enroll themselves at the GST common portal.
  • Existing taxpayers are not required to enroll separately with Central and State authorities under GST.
  • There is no fee or charge levied for the enrollment of a taxpayer under GST.
  • All GST migration will take place online and there will be no paper based enrollment.
  • If a tax payer has multiple business in one state then tax payer may register one business entity first. For the remaining business within the state they have to get in touch with their respective Jurisdictional Authority.
  • Existing Input Service Distributor (ISD) registrations are required to file fresh application in the GST common portal for the State in which they desire to seek registration and tax payer needs to inform its Central Jurisdictional Authority.

      The process of migration

  • Every taxpayer registered under excise/VAT/service tax will enroll on th Common Portal.
  • The taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN.
  • Submit an application electronically in FORM GST REG–26.
  • If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27.
  • A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28.
  • If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20.

What Will Happen if an Existing Person is Required to Migrate to GST but Does Not Do So?

Then he will not be eligible to claim the input tax credit of excise & VAT paid on stock. If he does not register under GST (even though he is liable to), then he has committed an offence, and will be liable to a penalty.

Provisional Registration

  • On enrollment, the taxpayer will get a provisional certificate of registration in FORM GST REG-25, which will have the GSTIN.
  • If the taxpayer has had multiple registrations under the previous law on the basis of a single PAN, he will now be granted only one provisional registration under GST.
  • A person with centralized registration under service tax will be granted only one GST provisional registration in the State which he is registered under the service tax.

Final Registration

  • If the person is liable to register under GST (or wishes to voluntarily register under GST), then he will submit an application electronically in FORM GST REG–26. Any information must be furnished within a period of three months.
  • If the information is correct and complete, the final GST registration will be given in FORM GST REG-06.
  • If the information is not correct, then the officer will issue a show cause notice in FORM GST REG-27A reasonable opportunity of being heard will be given, after which the provisional registration will be cancelled in FORM GST REG-28.
  • If the applicant’s reply is satisfactory, the show cause notice issued can be nullified by issuing an order in FORM GST REG- 20.

Particulars of Form GST REG-25

  • GSTIN
  • Name
  • Address
  • Period of validity
  • Period for which extension is requested
  • Estimated Turnover for the extended period
  • Payment detail
  • Declaration
  • Digital signature/E-Sign
  • Name of Authorized signatory
  • Designation/Status

                So all taxpayers registered under pervious laws must enroll under GST and get certificate of registration on provisional basis. Thereafter submit documents for final registration and those not liable to register under GST should apply for cancelling of provisional registration.

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