GST Portal and Enrollment
With the introduction of GST in India, it has been transforming the way the small and big businesses operate in India. To make things easy for a layman and to inculcate a smooth transaction for the GST implementation in the country, the government has launched the GST portal through which an individual can do most of the things related to GST online and in an easy and effective manner. This GST portal can be accessed through www.gst.gov.in. Even if the existing traders have registered themselves for service tax, central excise and other state-level taxes like VAT will still be required to get their GST registrations done online. Further, the dealers are also required to get their provisional ID from the tax officers and submit all the documents in this portal and update the profile information.
The GST portal has been made in such a way that it is a one-stop solution and carries all the information that is related to GST filing, returns, queries and other technicalities. Further, it also contains the details of all the GST laws that include CGST, SGST, IGST, UTGST, and GST Compensation to State laws which can be easily downloaded for each state. The portal can only be accessed when the user has a provisional tax ID and password. When an individual is an existing taxpayer he/she is eligible to obtain the provisional ID and password for the GST registration directly from the respective state’s VAT department. The existing taxpayers will be provided with a unique provisional ID and password by their tax officers. It is important to note that the ID and password are mandatory requirements for GST registration.
Documents needed for GST enrollment
For GST enrollment also known as GST registration, there are certain documents needed apart from the provisional ID and password.
- Your personal email address is needed so that all the information can be sent across via an official mode.
- The bank account of the user with IFSC code for all the payments to be made on the portal.
- For registration through the portal, registration documents of business are required. For example, in case of a partnership firm, the partnership deed is needed. Similarly, in case of a LLP, the LLP agreement is required. All these documents shall be kept ready in the softcopy manner to upload them easily on the portal. The documents may be in the format of PDF or JPEG whichever is supported by the portal.
- A photograph of partners, the owner or Karta (in case of HUF) in a JPEG file with a size not exceeding 100KB.
- A proof of appointment of the authorized signatory, in either PDF or JPEG file, not exceeding 1MB.
- Once the registration is done, the registered user needs to update the current account details into the portal, during the filing of monthly GST returns.
How can a user register for GST registration?
- Once the Provisional ID and password has been received from the VAT department it can be further used to create login credentials. A username and password needs to be set up by visiting the GST website.
- Go to the link to the GST site, and hit the button ‘New User Login’. Click on the button which will mean that the user has accepted the content on the declaration form displayed. Then press ‘Continue’ to register.
- As soon as the declaration page has been accepted, the ‘Login’ window will be displayed on the portal. The user shall then use the ‘Provisional ID’ provided by the tax department through mail, SMS or through any other communication to login. Clear the “captcha” and click on the button “‘Login”.
- The next step would be related to the verification of credentials. In this space, valid email id and mobile number for registration has to be entered.
- The user has to make sure that he/she enters the correct information while registration. Any sort of important information like OTPs will be sent to the registered mobile numbers and email IDs.
- Then press the button ‘Continue’. The OTP will be sent to the user’s email ID and mobile number which is mentioned by the user,, and both will be required for verification.
- Also, remember that the email ID and mobile number entered are permanent and will be registered in the records for any future correspondence. Any change in the email id and phone number would require filing an Application for amendment of GST registration. (Amendment is also an online procedure).
- After the verification of OTP, the personal details have to be filled in to secure login. It is better to reset the password for a secure login.
- Once the password is set, a series of five security questions have to be answered before pressing the ‘Submit’ button. These security questions will make sure that if the user forgets his/her password in future, the user will always be able to restore it by answering these security questions.
- The user will get a personalized dashboard on the screen. To get the enrollment application form the user has to click on ‘Provisional ID Enrollment’.
- It is necessary to fill all the details regarding the business:
- Business details
- Partners or promoters of the business
- The Authorized signatory
- Principal place of business with also additional place of business
- Goods and services the business provides
- All the bank accounts of the business
- Verification of all the submitted documents
- There is some information which is auto-populated through the VAT system and therefore cannot be modified.
Legal name of the business as per the PAN and Current Tax Act
- Permanent Account Number (PAN) of businesses
- Name of the State under which the business is registered
- Ward or circle or sector
The important point is there is some information which can be edited:
- Trade name of the business
- Constitution or composition of business
- Registration number of the business
- Date of registration of business
- Document upload section.
- Once all the details are completed, save the details and click ‘Continue’.
- The next page of enrollment is regarding the details of the partners or promoters of the business. Submit the required information asked for and press ‘Save and continue’.
- In case the business or the partners of the business has authorized signatory, the ‘Authorised signatory’ section has to be selected to fill in the details.
- Under the tab of ‘Principal Place of Business’, enter the required details and press ‘Continue’. The user shall not forget to click ‘Save’ to ensure that no information gets lost.
- A tab of ‘Goods and Services’ would be mentioned. The user needs to enter the ‘HSN’ code of the goods handled under the particular business. If the user does not know the code, the user can simply enter the name of the goods under ‘Search HSN code’ to obtain the same. Press the button Save and continue.
- The same thing will also apply to services. For this, enter the SAC code of the services given, or search for it, to obtain the same, and then ‘Continue’ to the next step of the enrollment form.
- After this, the next in the process would be to insert the bank details including type of bank account, bank account number, branch name and IFSC code. All the relevant documents have to be submitted in soft copies.
- The last step would be finalization and verification of documents which shall be duly signed with the Digital Signature Certificate.
The message of ‘Successful Submission’ will be displayed within 15 minutes as a part of acknowledgement. An ARN or application receipt number will be sent through email for any further queries that the user has regarding enrollment details.
To encourage the mission of “Digital India”, everything is going digital now. There is nothing left in the world that cannot be digitally handled. Therefore, when the GST was introduced, the government made sure to make a portal that can work online for everything related to GST. It not only registers a user, but also helps to seek any help that is related to GST service. It is important that every person liable to pay tax has the knowledge of the same.
Author : Riya
Date : 05-Jul-2022