GST ENROLLMENT PROCESS

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GST Enrollment Process Begins from Today i.e. 8TH NOVEMBER, 2016. From today Government has started GST enrollment process at www.gst.gov.in for smooth transition to GST. Assessees with verified PAN shall be allowed to fill details & submit proofs. The purpose of enrollment is to validate the data of existing tax payers and to obtain missing information for issuance of provisional registration number under GST.

Hence enrollment is mandatory for all the existing tax payers already registered under: Central, Excise, Service Tax, State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT) Entry Tax Luxury Tax Entertainment Tax (except levied by the local bodies). In Short, All the taxpayers registered under any of the Acts as specified viz. taxes which are subsumed, are expected to visit the GST System Portal and enroll themselves.

Currently enrollment process has been initiated for only existing Excise or VAT registered taxpayers. Enrollment shall be done in a phase-wise manner. Schedule for enrollment is attached.

GST ENROLLMENT PLAN

For Gujarat, enrollment shall start from 14/11/2016 and end on 29/11/2016. It is advisable that enrollment is completed within the specified time window. However, the window will be open till 31/01/2017 for those who miss the chance.

Enrollment for taxpayers registered under Service Tax shall start from 01/01/2017 and end on 31/01/2017. It must also be noted that enrollment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common challans for Central and State GST.

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Before Enrolling with GST Common Portal, you must ensure to have the following information/ documents available with you:-

I. Provisional ID received from State/Central Authorities;

II. Password received from the State/Central Authorities;

III. Valid Email Address;

IV. Valid Mobile Number;

V. Bank Account Number

VI. Bank IFSC

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Documents

a. Proof of Constitution of Business:

i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB)

b. Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB)

c. Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB)

d. Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)

e. 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 and JPEG format in maximum size of 1 MB)

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REGARDS
SOURAV BAGARIA