As you all know the GST will soon be launched, so taxpayers should enrol themselves under GST. You will learn here the following:-
- Steps to enrolment process of a taxpayer on GST Common Portal (www.gst.gov.in)
- Creating permanent username and password to login GST Common Portal (www.gst.gov.in)
- How to register digital signature certificate at GST Common Portal
What is GST Common Portal?
GST Common Portal is a official website (www.gst.gov.in) design and developed by GSTN to provide online facility for the dealers. The taxpayers can use GST Common Portal to enroll under GST Act, filing GST Returns, paying due taxes under GST, check status and communication with officials.
Enrolment Overview Under GST
- All the existing taxpayer must enroll under GST by submitting the required information under GST enrollment Application Form.
- All existing taxpayers here means who are already registered under Central Excise, Service Tax, State Sales Tax or VAT, Entry Tax, Luxury Tax, Entertainment Tax should enroll under GST Act.
- All existing taxpayers should enroll only through online mode via GST Common Portal i.e. www.gst.gov.in. No offline mode is available to enroll.
- The enrolment is totally free. No government fees and other charges will be levied while registering under GST common portal.
- The VAT registered dealer enrollment starts from October 2016 and for service tax dealer it will start on later date.
- The enrollment is same for Central and State GST. No separate registration is required for enrollment.
- The format of provisional ID is as given in the following picture
The following documents are required to enroll/ register under GST. If you have missed any one of the following documents, the enrollment is not possible. So make ensure you have all the following document ready before opening the website www.gst.gov.in.
- Provisional ID received from State/Central Authorities
- Password Received from State/Central Authorities
- Valid Email Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Documents to Upload on GST Common Portal
Step 1: Open www.gst.gov.in login by provisional ID and password given by State VAT department. (You can contact your state VAT department for provisional ID and password after schedule given to that state). Check schedule for enrolment state wise here.
Step 2: Create your own username and password after login provisional ID and password. Now, it will become your permanent user ID and password for further logins.
Step 3 (Optional) : The dealers can provide their authorized representative email ID and phone number, if any.
Step 4: After entering your email and phone number, the system will send you an OTP. The OTP will valid only up to 10 minutes. So, you must enter OTP within 10 minutes. Otherwise you have to regenerate OTP.
In case if you have not received OTP in your email check Spam folder also. Make ensure once again that your email ID and phone number entered is correct. If it is correct then again click on Resend OTP.
Step 5: Enter the OTP that you received in your email ID in the column of Email OTP and Enter the OTP received on your mobile number in the column of Mobile OTP.
Step 6: Fill all the required information in application which is denoted as Red Asterisk (*)
Step 7: After filing each page, you have to click on save given below of the page.
Step 8: After competing the enrollment form, you have to e-sign it.
Step 9: After submitting and e-signing application form, the system will general Application Reference Number (ARN).
After submitting the application and approval of application, the Provisional Registration Certificate will be available on the appointed date. The final registration certificate will be issued within 6 months of verification of documents by state official after the appointed date.
How to Do e-signature on GST Common Portal while Doing Enrolment?
E-signature is mandatory for all taxpayer who are submitting enrolment application. There are two options available to do e-signature as follow:
DSC: DSC is mandatory for Companies, Foreign Companies, Limited Liability Partnership (LLP) and Foreign Limited Liability Partnership (FLLPs). DSC is option for other taxpayers. DSC must registed with GST common portal to e-sign on enrolment form. To register DSC, you have to click on Register DSC.
E-sign: E-sign is must for other taxapers who does not come under DSC option. E-sign is an online electronic signature service that permits an Aadhaar Card holder to digitally sign a document. The following steps helps to understand how to e-sign a document under GST common portal.
e-sign option is not available yet on GST Common Portal (www.gst.gov.in)
- Click on E-sign button.
- Enter Aadhaar Card number.
- The system will send you an OTP to email address and mobile number which is registered with AAdhar card.
- Enter the OTP, the system will verify OTP. The e-signing process is completed.
You can not change your prefilled information which is auto populated by VAT department.
Quick Enrolment Summary under GST on GST Common Portal (www.gst.gov.iin)
- State VAT department will provide provisional ID and password as per schedule.
- Open www.gst.gov.in
- Access The GST Common portal using provisional ID and password and create permanent username and password
- Login by using permanent username and password
- Fill the enrolment application form
- Verify the detail
- Sign with DSP or e-sign
- Submit the emrolment application and necessary attachment