Overview of Enrolment – FAQ’s


1. Who is an existing taxpayer?

An existing taxpayer is a person who is registered under any of the Central or State laws, like the Service tax law, VAT laws and Central Excise law.

Existing taxpayers includes persons currently registered under :-

Central Excise

Service Tax

State VAT (except exclusive liquor dealers)

Entry Tax

Luxury Tax

Entertainment Tax (except where levied by the local bodies)

2. What does the word ‘enrolment’ under the GST Common Portal mean?

Enrolment under GST means validating the data of existing taxpayers and filling up rest of the fields in the Enrolment Application on the GST Common Portal.

3. Do I need to enrol for GST?

All existing taxpayers registered under any of the Acts specified above will be transitioned to GST. This will ensure smooth transition to the GST regime. The data available with various State and Central tax authorities is incomplete. For this reason fresh enrolment has been planned. This will also ensure that latest data of the taxpayers is available in the GST database.

4. Why do I need to enrol myself as a taxpayer on the GST Common Portal?

The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.

This Portal will enable taxpayers to undertake GST compliances like filing return and making tax payment. For using this Portal under GST regime, existing taxpayers are required to enrol.

5. Is there a concept of deemed enrolment under GST?

No. There is no deemed enrolment under GST. All the taxpayers registered under the aforementioned Acts are required to visit the Portal and enrol themselves.

6. Is there a fee or charge levied for the enrolment under GST?

There is no fee or charge levied for the enrolment by the GST Common Portal. However, while taking help of a tax consultant, he may charge you some fees for providing him the required assistance.

7. When do I need to enrol with the GST Common Portal? Is the enrolment process different for taxpayers registered under State or Centre Acts? 

The taxpayers registered under any of the aforementioned laws are required to enrol at the GST Common Portal. The State VAT taxpayers can start enrolling from November, 2016 as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

The enrolment process is common for all taxpayers registered under any of the aforementioned laws.

8. Are existing taxpayers required to enrol separately with Central and State authorities under GST?

No. The enrolment process is one time state wise. There is no need to apply separately with the Central and State authorities. Even if the taxpayer is registered under both Service tax & VAT in a State, he will be required seek only one enrolment in a State There will be common registration, common return and common Challan for Central and State GST.

9. What is the format of Provisional ID?

Format of Provisional ID

10. Which information and documents are required to enrol with GST?

 

Before enrolling with the GST Common Portal, you must ensure to have the following information:

 

  • Provisional ID received from State/ Central Authorities
  • Password received from the State/ Central Authorities
  • Valid E-mail Address
  • Valid Mobile Number
  • Bank Account Number
  • Bank IFSC

  

Documents


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 Directors / Partners / Promoters / 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 Statement / Passbook containing Bank Account Number, Address ofBranch,
Address of Account holder and few recent transaction details

PDF and JPEG

1 MB

 

In case you are unable to upload any document, check the Internet connectivity, file size and format of the document you are trying to upload.