Migration of Existing Tax Payers Information to GST
Evertexisting taxpayer who was previously registered under the Service Tax, Central Excise, Entry Tax, Value Added Tax(VAT), Entertainment Tax, State Sales Tax and Luxury Tax is mandated to ensure that their information is uploaded on to the GST common portal so that they can migrate from the previous structure to the new regime. The process to register for GST ended on 30 April 2017, with around 75% of the taxpayers migrating to the new regime. However, the process reopened on 1 June 2017 so that all other taxpayers who hadn't made the move could do so before 15 June. Here is the procedure to migrate from the old taxation structure to GST:
Obtain Provisional ID along with Password from State VAT Department or Service Tax Department
The relevant Service Tax / State VAT Department must be contacted for the provisional ID which will be communicated along with the password. Before migrating to GST, individuals are expected to ensure that they have the relevant information such as provisional ID from central / state authorities along with the password, valid mobile number and email ID, bank IFSC code and bank account number.
Visit the GST Common Portal and Create a Distinctive User Name and Password and Login
Visit GST Portal gst.gov.in and create a distinctive user name and enter a password with the use of your provisional ID and password obtained from the State VAT / Service Tax department. You can then login to the portal with these credentials.
Complete Enrolment Application and Verify Existing Information
The enrolment application must be filled with all the relevant information. Make sure that no mandatory field is left empty. Verification of the information already present in the enrolment application should also be ensured.
Sign the Application Using E-Sign or Digital Signature Certificate
The enrolment application has to be signed electronically using E-Sign or DSC (Digital Signature Certificate). The authorised signatory's Aadhaar number is compulsory if E-Sign is used, and Limited Liability Partnerships (LLPs) and companies can use D
Attachment of Documents and Submission of Application
Once the enrolment application is filled in with all the relevant details, the necessary document must be attached before it is submitted. The documents that will have to be uploaded along with your enrolment application include proof of constitution of business (partnership deed of the partnership firm for partnership firms and registration certificate of business entity for other businesses), proof of appointment of authorised signatory, photograph of partners / promoters/ karta of HUF, photograph of authorised signatory, first page of bank passbook or a statement in PDF format showing bank account details such as account number, accountholder's address and bank branch among others.
Verification
After the enrolment application has been submitted along with the necessary documents, the GST system will verify the details provided.
Application Reference Number
In case the information provided by the individual are considered satisfactory, you will receive an Application Reference Number and the provisional ID's status will change to "Migrated".
Registration Certificate
Following the implementation of GST, the status of the provisional ID changes to "Active", and all registered taxpayers receive a provisional Registration Certificate. Once you receive the certificate, the services on the GST portal, such as GST payment, filing of returns, etc. can be done.
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